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THE 


EXCISE    TAX    LAW. 


APPROVED  JULY  I,  1862 


THE    AMENDMENTS, 

TOGETUER   -WITH 

THE   INSTRUCTIONS  AND   BLANK   FORMS,   DECISIONS,  AND   REGULATIONS   OF  THE 
COMMISSIONER,  WITH  FULL  MARGINAL  NOTES  AND  REFERENCES, 


%  liliuute  ^.luilijtical  |niic,t\ 


TUE    JAXUAEY    STATEMENT    OF   THE    COMMISSIONER    OF    INTEEN.SX 
REVENUE    TO    THE    SECRETARY    OF   THE   TREASURY. 


COMPILED    BY 

CHAELES  F.  ESTEE,  Esq., 

M 
3Latc  Deputi)  Commissioncc  of  tntcinal  Kfbenue. 


XEW   YORK: 

FITCH,  ESTEE   &   CO.,   STATIONERS  AXD  PUBLISHERS, 

No.    3    PARK    PLACE. 

1S63. 


Entered,  according  to  Act  of  Congress,  in  the  year  1S03,  by 

CHARLES    F.    ESTEE, 

In  the  Clerk's  Office  of  the  District  Court  of  the  United  States  for  the  Southern  District 
of  New  York. 


GIFT  OF 

Baocrott 
LIBRARY 


Pavii;s  k  Kent, 
Strvcotiipcvs  anft  JSIcctrotijpers, 

188  William  Street,  X.  Y. 


^5< 


PREFACE 


The  design  of  this  book  is  to  furnish  an  accurate  reprint 
of  the  Excise  Tax  Law  of  the  37th  Congress,  and  the 
Amendments  subsequently  made,  inckiding  those  of  the 
recent  Session  ;  the  Instructions,  Decisions,  and  Regula- 
tions of  the  Commissioner,  with  the  Blank  Forms  pre- 
scribed to  be  used. 

Marginal  references  are  made  on  the  pages  of  the  Law 
to  such  Amendments,  Decisions,  Regulations,  and  Forms 
as  apply  to  the  subjects  in  the  text.  A  minute  Analytical 
Index  is  added,  which  contains  the  rate  per  cent,  of  taxes 
and  the  stamp  duties  alphabetically  arranged,  and  directs 
the  reader  to  the  particular  contents  of  the  volume. 

The  compiler  has  endeavored  to  prepare  a  volume  val- 
uable to  every  officer  of  the  law,  also  to  every  lawyer,  mer- 
chant, manufacturer,  and  tax  payer,  and  of  such  a  perma- 
nent character  as  to  be  important  to  every  library.  He 
desires  to  express  obligations  to  Francis  W.  Tappan,  Escp, 
Deputy  Collector  Third  Collection  District,  N"ew  York, 
for  valuable  services  rendered  in  the  compilation. 

CHARLES  F.   ESTEE. 

No.  3  Park  Place,  New  York,  May  10th,  1863. 


O 


3613,20 


TABLE    OF    CONTENTS. 


Pagk 

Excise  Tax  Law,  July  1,  1862 7 

General  Provisions 8 

Distilled  Spirits  and  Eefined  Coal  Oil 28 

Beer,  Lager  Beer,  Ale,  Porter,  and  other  Fermented  Liquors 35 

Licenses 39 

Manufactures,  Articles,  and  Products 49 

Auction  Sales CO 

Carriages,  Yachts,  Billiard  Tables,  and  Plate Gl 

Schedule  A 61 

Slaughtered  Cattle,  Hogs,  and  Sheep 62 

Eailroads,  Steamboats,  and  Ferry-Boats 63 

Railroad  Companies,  or  Railroad  Coporations 6-5 

Banks,  Trust  Companies,  Savings  Institutions,  and  Insurance  Companies  66 

Salaries  of  Officers  and  Payment  to  Persons  in  Service  of  United  States. .  68 

Passports 69 

Advertisements 69 

Income  Duty 71 

Stamp  Duties 7-1 

Schedule  B 81 

Schedule  C 87 

Legacies  and  Distributive  Shares  of  and  Interests  in  Personal  Property .  90 

Appropriation 94 

Allowance  or  Drawback 9-1 

Act  of  July  14,  1862,  Section  24  asd  25 97 

Act  of  July  16,  1862 98 

Joint  Resolution,  July  17,  1862 99 

Notification  of  the  Secretary  of  tiie  Treasury 100 


VI  TABLE    OF   CONTEXTS. 

Page 

Act  of  July  2,  1862  (Oath  of  Office) 101 

Act  of  December  25,  1862 102 

Aci  OF  March  3,  1863 104 

Licenses 105 

Manufiictures,  Articles,  and  Products 108 

Stamp  Duties Ill 

Canal  and  Turnpike  Companies 117 

Ferry-Boats 118 

Express  Companies 118 

Income j 119 

Ale,  Beer,  etc.,  Coal  Oil,  Distilled  Spirits,  Cotton  or  Woolen  Fabrics 

Manufactured  prior  to  September  1,  1862 119 

Banks 120 

Assessment  of  Licenses ; 120 

Adhesive  Stamps  and  Stamped  Paper 121 

Officers  of  Internal  Revenue 122 

General  Provisions 126 

Inspectors  of  Manufactured  Tobacco 129 

Drawback 130 

Schedule  of  Blank  Forms  and  Instructions  to  Assessors  and  Collectors — 

Series  I.,  Nos.  1,  2,  and  4 133 

Series  L,  Nos.  3  and  5 143 

Blank  Forms 156 

Forms  of  Notices 190 

Legal  Forms 194 

Decisions  of  the  Commissioner 214 

IIegulations  of  the  Commissioner 275 

Letter  of  the  Secretary  of  the  Treasury 309 

Statement  of  the  Commissioner,  January,  1863 309 

Analytical  Index 319 


EXCISE    Ti%.-lV^OYm' 


AN    ACT 


Office  of  Com- 
missioner of  In- 
ternal Kevenuo 
created. 

Amended, 
Mar.  8,  '63,  p.  122. 


Salary. 
Duties. 


TO  PEOVIDE  INTERNAL  REVENUE  TO  SUPPORT  THE  GOVERNMENT  AND  TO 
PAY  INTEREST  ON  THE  PUBLIC  DEBT. 

JBe  it  enacted  hy  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled^  That, 
for  the  purpose  of  superintending  the  collection  of  internal 
duties,  stamp  duties,  licenses,  or  taxes  imposed  by  this  act, 
or  which  may  be  hereafter  imposed,  and  of  assessing  the 
same,  an  office  is  hereby  created  in  the  Treasury  Department 
to  be  called  the  Office  of  the  Commissioner  of  Internal  Rev- 
enue ;  and  the  President  of  the  United  States  is  hereby  au- 
thorized to  nominate  and,  with  the  advice  and  consent  of  the 
Senate,  to  appoint  a  Commissioner  of  Internal  Revenue, 
with  an  annual  salary  of  four  thousand  dollars,  who  shall  be 
charged,  and  hereby  is  charged,  under  the  direction  of  the 
Secretary  of  the  Treasury,  with  preparing  aU  the  instructions, 
regulations,  directions,  forms,  blanks,  stamps,  and  licenses, 
and  distributing  the  same,  or  any  part  thereof,  and  all  other 
matters  pertaining  to  the  assessment  and  collection  of  the 
duties,  stamp  duties,  licenses,  and  taxes  which  may  be  neces- 
sary to  carry  this  act  into  effect,  and  with  the  general  super- 
intendence of  his  office,  as  aforesaid,  and  shall  have  authority, 
and  hereby  is  authorized  and  required,  to  provide  proper  and 
sufficient  stamps  or  dies  for  expressing  and  denoting  the 
several  stamp  duties,  or  the  amount  thereof  in  the  case  of 
per-centage  duties,  imposed  by  this  act,  and  to  alter  and  re- 
new or  replace  such  stamps  from  time  to  time,  as  occasion 
shall  require ;  and  the  Secretary  of  the  Treasury  may  assign 
to  the  office  of  the  Commissioner  of  Internal  Revenue  such 
number  of  clerks  as  he  may  deem  necessary,  or  the  exigen- 
cies of  the  public  service  may  require ;  and  the  privilege  of 
franking  all  letters  and  documents  pertaining  to  the  duties  of 
his  office,  and  of  receiving  free  of  postage  all  such  letters  and 
documents,  is  hereby  extended  to  said  Commissioner. 


Frankina 
ilege. 


Tfrji    i'ros^cltpt,, 


EXCISE    TAX. 


'.<'   '  GENERAL    PROVISIONS. 

SiC.  9..  And  be  it  further  enacted^  That,  for  the  purpose 
s'tate^'l'nto"  Col-  Oi"  assesfeiflg,  levying,  and  collecting  the  duties  or  taxes  here- 
lection  Districts,    inafter  prescribed  by  this  act,  the  President  of  the  United 
States  be,  and  he  is  hereby,  authorized  to  divide,  respectively, 
the  States  and  Territories  of  the  United  States  and  the  Dis- 
trict of  Columbia  into  convenient  collection  districts,  and  to 
An  Assessor  and  nominate  and,  by  and  with  the  advice  and  consent  of  the 
ed  for^eaeifTs-  Senate,  to  appoint  an  Assessor  and  a  Collector  for  each  such 
residJras.' ^'^'^^ '^^  district,  who  shall  be  residents  within  the  same:  Provided, 
Proviso.  That  any  of  said  States  and  Territories  and  the  District  of 

Columbia  may,  if  the  President   shall  deem  it  proper,  be 
Proviso.  erected  into  and  included  in  one  district :  Provided^  That  the 

tiie'^JlTmber  of  number  of  districts  in  any  State  shall  not  exceed  the  number 
districts.  Qf  Representatives  to  which  such  State  shall  be  entitled  in 

the  present  Congress,  except  in  such  States  as  are  entitled  to 
an  increased  representation  in  the  Thirty-eighth  Congress,  in 
which  States  the  number  of  districts  shall  not  exceed  the 
number  of  Representatives  to  which  any  such  State  may  be 
Admlionai  dis.  SO  entitled :  And  provided,  further.  That  in  the  State  of 
triots  in  Caiifor-  California  the  President  may  establish  a  number  of  districts 
not  exceeding  the  number  of  Senators  and  Representatives 
to  which  said  State  is  entitled  in  the  present  Congress. 

Sec.  3.  And  be  it  further  enacted.  That  each  of  the  As- 

Assessors  to  di-  ,..,,.,...  .  ,  ^ 

vide    tiieir    dis-  sessors  shall  divide  his  district  into  a  convenient  number  or 

tricts  Into  assess-  -,.        •  i  •       ,     ,  i  i      •  n    t      •, 

ment  districts  and  assBssmcnt  districts,  subjcct  to  such  regulations  and  limita- 
.l'sses'sors,^*'res'i-  tious  as  may  be  imposed  by  the  Commissioner  of  Internal 
tuts  tiierein.        J^evenue,  within  each  of  which  he  shall  appoint  one  Assistant 
Assessor,  w^ho  shall  be  resident  therein ;  and  each  Assessor 
and  Assistant  Assessor  so  appointed,  and  accepting  the  ap- 
j)ointment,  shall,  before  he  enters  on  the  duties  of  his  ap- 
pointment, take  and  subscribe,  before  some  competent  magis- 
trate, or  some  Collector  to  be  appointed  by  virtue  of  this  act 
(who  is  hereby  empowered  to  administer  the  same),  the  follow- 
Oath  of  Asses-  ing  oath  or  affirmation,  to  wit :  "  I,  A  B,  do  swear,  or  affirm  (as 
A'-'se^sor.''^*^''''""'  the  casc  may  be),  that  I  will  bear  true  faith  and  allegiance  to 
Form  No.  23,  ^|-^g  United  States  of  America,  and  will  support  the  Constitu- 
tion thereof,  and  that  I  will,  to  the  best  of  my  knowledge^ 
skill,  and  judgment,  diligently  and  faithfully  execute  the  office 
Act  July  2,1802,  aud  dutics  of  Assessor  for  (naming  the  assessment  district), 
^'  ^"  ■  without  favor  or  partiality,  and  that  I  w^ill  do  equal  right  and 

justice  in  every  case  in  which  I  shall  act  as  Assessor."     And 
v-^iX*^*''^''*^'  a  certificate  of  such  oath  or  affirmation  shall  be  delivered  to 


EXCISE    TAX.  9 

the  Collector  of  the  district  for  which  such  Assessor  o]-  As- 
sistant Assessor  shall  be  appointed.     And  every  Assessor  or 
Assistant  Assessor  acting  in  the  said  office  without  having 
taken  the  said  oath  or  affirmation  shall  forfeit  and  pay  one  liun-     Forfeitnro    for 
dred  dollars,  one  moiety  thereof  to  the  use  of  the  United  hlmltg    ^^'takl'a 
States,  and  the  other  moiety  thereof  to  him  who  shall  first  '""^'^' 
sue  for  the  same,  with  costs  of  suit. 

Sec.  4.  And  be  it  further  enacted^  That  before  any  such     roiieciortogire 
Collector  shall  enter  upon  the  duties  of  his  office,  he  shall 
execute  a  bond  for  such  amount  as  shall  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  under  the  direction  of  the 
Secretary  of  the  Treasury,  with  not  less  than  five  sureties  to     rive  sureties. 
be  approved  as  sufficient  by  the  Solicitor  of  the  Treasury, 
containing  the  condition  that  said  Collector  shall  faithfully 
perform  the  duties  of  his  office  according  to  law,  and  shall 
justly  and  faithfully  account  for  and  pay  over  to  the  United 
States,  in  compliance  with  the  order  or  regulations  of  the  Sec- 
retary of  the  Treasury,  all  public  moneys  which  may  come  into 
Ms  hands  or  possession  ;  which  bond  shall  be  filed  in  the  office 
of  the  First  Comptroller  of  the  Treasury.    And  such  Collectors 
shall,  from  time  to  time,  renew,  strengthen,  and  increase  their     Eenowai    and 
official  bond,  as  the  Secretary  of  the  Treasury  may  direct.         inorease. 

Sec.  5.  And  be  it  further  enacted^    That   each  Collector     Each  cniier-tor 
shall  be  authorized  to  appoint,  by  an  instrument  of  writing  pmLs.^^'"""  ^'" 
under  his  hand,  as  many  deputies  as  he  may  think  j^roper,  to 
be  by  him  compensated  for  their  services,  and  also  to  revoke 
any  such  appointment,  giving  such  notice  thereof  as  the  Com- 
missioner of  Internal  Revenue  shall  prescribe ;  and  may  re- 
quire bonds  or  other  securities  and  accept  the  same  from  such     Bon<is. 
deputy;  and  each  such  deputy  shall  have  the  like  authority,     Amiinrity     of 
in  every  respect,  to  collect  the  duties  and  taxes  levied  or  as-  I'eiiiiiies. 
sessed  within  the  portion  of  the  district  assigned  to  him  which 
is  by  this  act  vested  in  the  Collector  himself;  but  each  Col- 
lector shall,  in  every  respect,  be   responsible   both  to  the     collector     re- 
United  States  and  to  individuals,  as  the  case  may  be,  for  all  and"o',n\ssluns  of 
moneys  collected,  and  for  every  act  done  as  Deputy  Collector  i^^putiea. 
by  any  of  his  deputies  while  acting  as  such,  and  for  every 
omission  of  duty :  Provided^  That  nothing  herein  contained 
shall  prevent  any  Collector  from  collecting  himself  the  whole     collector   mar 
or  any  part  of  the  duties  and  taxes  so  assessed  and  payable  {^J^^s^if  collect  the 
in  his  district. 

Sec.  6.  And  be  it  further  enacted^  That  it  shall  be  the  duty  persons,  etc., 
of  any  person  or  persons,  partnerships,  firms,  associations,  or  '"^e""""®  ''"guod^i 
corporations,  made  liable  to  any  duty,  license,  stamp,  or  tax  em'itabre^o'tax. 
imposed  by  this  act,  when  not  otherwise  and  diflerently  pro- 


10  EXCISE   TAX. 

Amended,        vided  for.  On  or  before  the  first  day  of  Ausrust,  eis^hteen  hun- 

July  IT,  '62 ;  p.  99.  .>  o        <       o 

dred  and  sixty-two,  and  on  or  before  the  first  Monday  of  May 
s^esi.,No.5;  [j^  gj^^h  year  thereafter,  and  in  all  other  cases  before  the  day 
of  levy,  to  make  a  list  or  return  to  the  Assistant  Assessor  of 
the  district  where  located,  of  the  amount  of  annual  income, 
the  articles  or  objects  charged  with  a  special  duty  or  tax,  the 
quantity  of  goods,  wares,  and  merchandise  made  or  sold,  and 
charged  with  a  specific  or  ad  valorem  duty  or  tax,  the  several 
rates  and  aggregate  amount  according  to  the  respective  pro- 
Forms,  No.  24;  visions  of  this  act,  and  according  to  the  forms  and  regulations 

P-  to  be  prescribed  by  the  Commissioner  of  Internal  Revenue, 

under  the  direction  of  the  Secretary  of  the  Treasury,  for  which 
such  person  or  persons,  partnerships,  firms,  associations,  or 
corporations  are  liable  to  be  assessed  under  and  by  virtue  of 
the  provisions  of  this  act. 
,  ^  Sec.  7.  And  be  it  further  enacted,  That  the  instructions, 

guiuiioiis,  etc.',  of  regulations,  and  directions,  as  hereinbefore  mentioned,  shall 

till.' Commissioner  .        .  .  . 

Linaiiig.  be  binding  on  each  Assessor  and  his  assistants,  and  on  each 

Collector  and  his  deputies,  in  the  performance  of  the  duties 
enjoined  by  or  under  this  act ;  pursuant  to  which  instructions 
the  said  Assessors  shall,  on  the  first  day  of  August,  eighteen 
hundred  and  sixty-two,  and  on  the  first  Monday  of  May  in 
each  succeeding  year,  and  from  time  to  time  thereafter,  in 
accordance  with  this  act,  direct  and  cause  the  several  Assist- 
Assessments      ^^^  Assessors  to  proceed  through  every  part  of  their  respect- 
how  made,  iye  districts,  and  inquire  after  and  concerning  all  persons 
Series  I.,  xo.  4;  being  within  the  assessment  districts  where  they  respectively 
^'    '■                 reside,  owning,  possessing,  or  having  the  care  or  management 
of  any  property,  goods,  wares,  and  merchandise,  articles  or 
objects  liable  to  pay  any  duty,  stamp  or  tax,  including  all  per- 
sons liable  to  pay  a  license  duty,  under  the  provisions  of  this 
act  (by  reference  as  well  to  any  lists  of  assessment  or  collection 
iTow  to  make  ^^^^^  under  the  laws  of  the  respective  States,  as  to  any  other 
inquiry.               rccords  Or  documcuts,  and  by  all  other  lawful  ways  and  means, 
especially  to  the  written  list,  schedule,  or  return  required  to 
be  made  out  and  delivered  to  the  Assistant  Assessor  by  all 
persons  owning,  possessing,  or  having  the  care  or  manage- 
ment of  any  property,  as  aforesaid,  liable  to  duty  or  taxation), 
and  to  value  and  enumerate  the  said  objects  of  taxation,  re- 
spectively, in  the  manner  prescribed  by  this  act,  and  in  con- 
formity with  the  regulations  and  instructions  before  mentioned. 
Sec.  8.  And  be  it  further  enacted.   That  if  any  person 
Duties  of  ofTi.  Owning,  possessing,  or  having   the   care  or  management  of 
p!tsoi"s  wi^'irfMi  pi'operty,  goods,  wares,  and  merchandise,  articles  or  objects 
Irsts""'^'^  ^^'^'''''^  liable  to  pay  any  duty,  tax,  or  license,  shall  fail  to  make  and 


EXCISE   TAX.  11 

exhibit  a  written  list  when  required,  as  aforesaid,  and  shall 
consent  to  disclose  the  particulars  of  any  and  all  the  property,  and  who  disclose. 
goods,  wares,  and  merchandise,  articles  and  objects  liable  to 
pay  any  duty  or  tax,  or  any  business  or  occupation  liable  to 
pay  any  license,  as  aforesaid,  then,  and  in  that  case,  it  shall 
be  the  duty  of  the  officer  to  make  such  list,  which,  being  dis-  To  make  list. 
tinctly  read,  consented  to,  and  signed,  by  the  person  so  own- 
ing, possessing,  or  having  the  care  and  management  as  afore- 
said, shall  be  received  as  the  list  of  such  person. 

Sec.  9.  And  be  it  further  enacted,  That  if  any  such  person 

-,.      1  4  A       •   ^      ^    A  Penalty  for  de- 

shall  deliver  or  disclose  to  any  Assessor  or  Assistant  Assessor  livering  false  or 

p    .  .  ^  T  .    .  ^•   J.  ^•    ^        fraudulentlist. 

appointed  m  pursuance  ot  this  act,  and  requiring  a  nst  or  usts, 

as  aforesaid,  any  false  or  fraudulent  list  or  statement,  Avith 

intent  to  defeat  or  evade  the  valuation  or  enumeration  hereby     "^'"^  '°''"i'- 

intended  to  be  made,  such  person  so  offending,  and  being 

thereof  convicted  on  indictment  found  therefor  in  any  circuit 

or  district  court  of  the  United  States  held  in  the  district  in 

which  such  offense  may  be  committed,  shall  be  fined  in  a  sum     rine  and  costs. 

not  exceeding  five  hundred  dollars,  at  the  discretion  of  the 

court,  and  shall  pay  all  costs  and  charges  of  prosecution ;  and 

the  valuation  and  enumeration  required  by  this  act  shall,  in 

all  such  cases,  and  in  all  cases  of  under-valuation  or  under-     in  cnses  of  un- 

'  /.  •  1      der-valiiation     or 

statement  m  such  lists  or  statements,  be  made,  as  aforesaid,  uuder-statement. 
upon  lists,  according  to  the  form  prescribed,  to  be  made  out 
by  the  Assessors  and  Assistant  Assessors,  respectively ;  which  p.  ue.^*  ''   °'  ' 
lists  the  said  Assessors  and  Assistant  Assessors  are  hereby  Assessors  to  make 
authorized  and  required  to  make  according  to  the  best  infor- 
mation they  can  obtain,  and  for  the  purpose  of  making  which 
they  are  hereby  authorized  to  enter  into  and  upon  all  and  sin-     ^^^y  p^tgr  upon 
gular  the  premises  respectively;  and  from  the  valuation  and  Pi'e^'ses. 
enumeration  so  made  there  shall  be  no  appeal. 

Sec.  10.  And  be  it  further  enacted,  That  in  case  any  person 
shall  be  absent  from  his  or  her  place  of  residence  at  the  time 
an  Assistant  Assessor  shall  call  to  receive  the  list  of  such  per-     Assistant    As- 

.       .  .  ,  sessors   to   notify 

son,  it  shall  be  the  duty  of  such  Assistant  Assessor  to  leave  at  absent  persons, 
the  place  of  residence  of  such  person,  with  some  person  of 
'suitable  age  and  discretion,  if  such  be  present,  otherwise  to  how  served, 
deposit  in  the  nearest  post-office,  a  written  note  or  memoran- 
dum, addressed  to  such  person,  requiring  him  or  her  to  pre- 
sent to  such  Assessor  the  list  or  lists  required  by  this  act 
within  ten  days  from  the  date  of  such  note  or  memorandum. 

Sec.  11.  And  be  it  further  enacted,  That  if  any  person,  on     if  ^^y  person 
being  notified  or  required,  as  aforesaid,  shall  refuse  or  neglect  ^^^^^^^  /ilt,'^'''^"*^ 
to  give  such  list  or  lists  within  the  time  required,  as  aforesaid, 
it  shall  be  the  duty  of  the  Assessor  for  the  assessment  district  jAs^c^'of  to  make 


12  EXCISE   TAX. 

within  which  such  person  shall  reside,  and  he  is  hereby  author- 
Mar^™'63^p^'i04  ^^^^  ^"^  required,  to  enter  into  and  uj^on  the  premises,  if  it  he 
necessary,  of  such  persons  so  refusing  or  neglecting,  and  to 
make,  according  to  the  best  information  which  he  can  obtain, 
and  on  his  own  view  and  information,  such  lists  of  property, 
goods,  wares,  and  merchandise,  and  all  articles  or  objects 
Uable  to  duty  or  taxation,  owned  or  possessed,  or  under  the 
care  or  management  of  such  j^erson,  as  are  required  by  this 
act,  including  the  amount,  if  any,  due  for  license ;  and  in  case 
of  refusal  or  neglect  to  make  such  lists,  except  in  cases  of 
of  sickness,  50  per  sickucss,  the  Assessors  shall  thereupon  add  fifty  per  centum 

cent,  to  be  added  ,  „,.  ,,.niT  tt 

to  the  amount.      to  the  amount  of  the  Items  thereof;  and  the  hsts,  so  made  and 
subscribed  by  such  Assessor,  shall  be  taken  and  reputed  as 
SerUisi.,i!io.5;  good  and   sufficient  lists  of  the   persons  and  property  for 
which  such  person  is  to  be  taxed  for  the  purposes  of  this  act ; 
and  the  person  so  failing  or  neglecting,  unless  in  case  of  sick- 
ness or  failure  to  receive  the  notice,  shall,  moreover,  forfeit 
Forfeiture.         and  pay  the  sum  of  one  hundred  dollars,  except  where  other- 
wise provided  for,  to  be  recovered  for  the  use  of  the  United 
States,  with  costs  of  suit. 
Assistant    As-       Sec.  12.  And  be  it  further  enacted,  That  whenever  there 
iTsfof^'odsrete.*;  shall  be  in  any  assessment  district  any  property,  goods,  Avares, 
of  non-residents,  ^jid  merchandise,  articles  or  objects,  not  owned  or  possessed 
by,  or  under  the  care  or  management  of,  any  person  or  per- 
sons within  such  district,  and  liable  to  be  taxed  as  aforesaid, 
and  no  list  of  which  shall   have   been    transmitted    to  the 
Assistant  Assessor  in  the   manner   provided  by  this   act,  it 
prM^fser'^""  *°'°  shall  be  the  duty  of  the  Assistant  Assessor  for  such  district, 
and  he  is  hereby  authorized  and  required,  to  enter  into  and 
upon  the  premises  where  such  property  is  situated,  and  take 
such  view  thereof  as  may  be  necessary,  and  to  make  lists  of 
the  same,  according  to  the  form  prescribed,  which  hsts,  being 
subscribed  by  the  said  Assessor,  shall  be  taken  and  reputed 
as  good  and  sufficient  lists  of  such  property,  goods,  wares,  and 
merchandise,  articles,  or  objects,  as  aforesaid,  under  and  for 
the  purposes  of  this  act. 

Sec.  13.  And  be  it  further  enacted,  That  the  owners,  pos- 
sessors, or  persons  having  the  care  or  management  of  property, 
goods,  wares,  and  merchandise,  articles  or  objects,  not  lying 
or  being  within  the  assessment  district  in  which  they  reside, 
Persons     may  shall  be  permitted  to  make  out  and  deliver  the  lists  thereof 
pc^rty  ''bcin^'^'Tn  required  by  this  act  (provided  the  assessment  district  in  which 
other  districts.       ^]^g  gj^j^  objccts  of  duty  or  taxation  are  situated  is  therein  dis- 
tinctly stated)  at  the  time  and  in  the  manner  prescribed  to 
the  Assistant  Assessor  of  the  assessment  district  wherein  such 


EXCISE   TAX.  13 


persons  reside.     And  it  shall  be  the  duty  of  the  Assistant   puty  of  Assistant 

■^  .  •'  .  Assessors  relutivo 

Assessor  who  receives  any  such  hst  to  transmit  the  same  to  to  said  lists. 

the  Assistant  Assessor  where  such  objects  of  taxation  are 

situate,  who  shall  examine  such  list ;  and  if  he  approves  the 

same,  he  shall  return  it  to  the  Assistant  Assessor  from  whom 

he  received  it,  with  his  approval  thereof;  and  if  he  fails  to 

approve  the  same,  he  shall  make  such  alterations  therein  as  he 

may  deem  to  be  just  and  proper,  and  shall  then  return  the 

said  list,  Avith  such  alterations  therein  or  additions  thereto,  to 

the  Assistant  Assessor  from  whom  he  received  the  said  list 

and  the  Assistant  Assessor,  where  the  person  liable  to  pay 

such  tax  resides,  shall  proceed  in  making  the  assessment  of 

the  tax  upon  the  list  by  him  so  received,  in  all  respects  as  if 

the  said  list  had  been  made  out  by  himself. 

Sec.  14.  And  be  it  further  enacted,  That  the  lists  afore- 
said  shall,  where  not   otherwise   specially  provided  for,  be 
taken  with  reference  to  the  day  fixed  for  that  purpose  by 
this  act,  as  aforesaid,  and  w^here  duties  accrue  at  other  and    Series  i.,  No.  4; 
different  times,  the  lists  shall  be  taken  with  reference  to  the 
time  when  said  duties  become  due  ;  and  the  Assistant  Assess-     Assistant     As- 
ors,  respectively,  after  collecting  the  said  Usts,  shall  proceed  two  "general  Tsu! 
to  arrange  the  same,  and  to  make  two  general  lists — the  first 
of  which  shall  exhibit,  in  alphabetical  order,  the  names  of  all     i^ist  of  persons 

Tii^  -I    ,        ,  T  T  1  .  liable  to  pay  any 

persons  hable  to  pay  any  duty,  tax,  or  license  under  this  act  tax  and   assets- 
residing  within  the    assessment    district,  together  with   the  "^^" ' 
value  and  assessment,  or  enumeration,  as  the  case  may  require 
of  the  objects  Hable  to  duty  or  taxation  within  such  district 
for  which  each  such  person  is  liable,  or  for  which  any  firm, 
company,  or  corporation  is  liable,  with  the  amount  of  duty  or 
tax  payable  thereon;  and  the  second  list  shall  exhibit,  in  al-    List  of  non-ren- 
phabetical  order,  the  names  of  all  persons  residing  out  of  the  periv'in'^'nl^i^ 
collection  district,  owners  of  property  wdthin  the  district,  to-  sessmenu^  ^^^  *^ 
gether  with  the  value  and  assessment  or  enumeration  thereof, 
as  the  case  may  be,  with  the  amount  of  duty  or  tax  r^ayable 
thereon  a»  aforesaid.     The  forms  of  the  said  general  list  shall     i^orm  xo.  23 ; 
be  devised  and  prescribed  by  the  Assessor,  under  the  direc-     senes  i.,  2^0. 
tion  of  the  Commissioner  of  Internal  Revenue,  and  lists  taken     '  ^"  ^^' 
according  to  such  forms  shall  be  made  out  by  the  Assistant 
Assessors  and  delivered  to  the  Assessor  within  thirty  davs     Lists  delivered 

,        ,  .  .  T  .   ..."       to  be  sent  w  tJie 

alter  the  day  fixed  oy  this  act  as  atoresaid,  requiring  lists  Assessor. 

from  individuals  ;  or  where  duties,  .icenses,  or  taxes  accrue 

at  other  and  different  times,  the  lists  shall  be  delivered  from 

time  to  time  as  they  become  due.     And  if  any  Assistant  As-     As  they  become 

sessor  shall  fail  to  perform  any  duty  assigned  by  this  act 

within  the  time  prescribed  by  his  precept,  warrant,  or  other 


14:  EXCISE    TAX. 

legal  instructions,  not  being  prevented  therefrom  by  sickness' 
or  other  unavoidable  accident,  every  such  Assistant  Assessor 
Forfeit  for  neg-  shall  be  discharged  from,  office,  and  shall,  moreover,  forfeit 
"  ^'         and  pay  two  hundred  dollars,  to  be  recovered  for  the  use  of 
the  United  States,  with  costs  of  suit. 
Assessors  to  ad-      Sec.  15.  A?id  be  U  further  enacted,  That  the  Assessors  for 
may  Delx^lued!  ^^^h  collection  district  shall  by  advertisement  in  some  public 
newspaper  published  in  each  county  within  said  district,  if 
Forms,  p.  192.    any  such  there  be,  and  by  written  or  printed  notifications,  to 
Posters.  be  posted  up  in  at  least  four  public  j^laces  within  each  assess- 

ment district,  advertise  all  persons  concerned  of  the  time  and 
place  within  said  county  when  and  where  the  lists,  valuations, 
and  enumerations  made  and  taken  within  said  county  may  be 
Lists  to  be  open  examined ;  and  said  Lists  shall  remain  open  for  examination 
alter  notice.  '^"^^  fo^"  the  space  of  fifteen  days  after  notice  shall  have  been  given 
as  aforesaid.     And  said  notifications  shall  also  state  when  and 
Time  and  place  where  within  said  county,  after  the  expiration  of  said  fifteen 
deter'mtnin^  """^  <i^ySj  appeals  will  be  received  and  determined  relative  to  any 
P*="^s.  erroneous  or  excessive  valuations  or  enumerations  by  the  As- 

sistant Assessors.     And  it  shall  be  the  duty  of  the  Assessor 
for  each  collection  district,  at  the  time  fixed  for  hearing  such 
To  submit  lists  appeal  as  aforesaid,  to  submit  the  proceedings  of  the  Assist- 
or  inspection.       ^^^  Asscssors,  and  the  lists  taken  and  returned  as  aforesaid, 
to  the  inspection  of  any  and  all  persons  who  may  apply  for 
that  purpose.     And  the  said  Assessor  for  each  collection  dis- 
trict is  hereby  authorized,  at  any  time  within  fifteen  days  from 
and  after  the  expiration  of  the  time  allowed  for  notification  as 
To  hear  and  de-  aforesaid,  to  hear  and  determine,  in  a  summary  way,  accord- 
wuhin"    ^'fifteen  ^^g  to  law  and  right,  upon  any  and  all  appeals  which  may  be 
days  after  notice,  exhibited  against  the  proceedings  of  the  said  Assistant  Assess- 
Question  to  be  ors :  Provided,  That  the  question  to  be  determined  by  the 
etermine  .  Assessor,  ou  an  appeal  respecting  the  valuation  or  enumera- 

tion of  property,  or  objects  hable  to  duty  or  taxation,  shall 
be,  whether  the  valuation  complained  of  be  or  be  not  in  a  just 
relation  or  proportion  to  other  valuations  in  the  same  assess- 
ment district,  and  whether  the  enumeration  be  or  be  not  cor- 
in"^Jnrin*  '"  ^^  ^'^^^'     ^^^  ^^  appeals  to  the  Assessor  as  aforesaid,  shaU  be 
What  to  specify,  made  in  writing,  and  shall  specify  the  particular  cause,  mat- 
See  Eeguiation,  ter,  or  thing  respecting  which  a  decision  is  requested;  and 
Dec,  i86:i,  p.  280.  gjr^^n^  moreovcr,  state  the  ground  or  principle  of  inequality  or 
amine^anaeau^'  ^rror  complained  of     And  the  Assessor  shall  have  power  to 
ize  valuations.      re-examinc  and  equalize  the  valuations  as  shall  appear  just  and 
Five  days'  writ-  equitable  ;  but  no  valuation  or  enumeration  shall  be  increased 
increase  of  vaiua-  witliout  a  prcvious  notice  of  at  least  five  days,  to  the  party  iii- 
tioil;  ^'^  «""'"'''■''■  terested,  to  appear  and  object  to  the  same,  if  he  judge  projier ; 


EXCISE   TAX.  15 

•vrliich  notice  shall  be  given  by  a  note  in  writing,  to  be  left  at     How  senoj. 
the  dwelling-house,  office,  or  })lace  of  business  of  the  joarty  by 
such  Assessor  or  an  Assistant  Assessor. 

Sec.  16.  And  be  it  furthe)' enacted,  That  the  ssud  Ai^&Qssors      AssM«ora     to 
of  each   collection   district,  respectively,   shall,  immediately  ™ns*iiabK!  u.ulx- 
after  the  expiration  of  the  time  for  hearing  appeals,  and,  from  payable"'^ 
time  to  time,  as  duties,  taxes,  or  licenses  become  liable  to  be 
assessed,  make  out  lists  containing  the  sums  payable  accord-     s^erie3i.,isro.  4; 
ing  to  the  provisions  of  this  act  upon  every  object  of  duty  or 
taxation  in  and  for  each  collection  district,  which  lists  shall 
contain  the  name  of  each  person  residing  within  the  said  dis-     Form  No.  23  r 
trict,  owning  or  having  the  care  or  superintendence  of  prop- 
erty lying  within  the  said  district  which  is  hable  to  the  said 
tax,  or  engaged  in  any  business  or  pursuit  requiring  a  license,     sories  i.,  No.  5; 
when  such  person  or  persons  are  known,  together  with  the  ^'' 
Bums  payable  by  each  ;    and   where  there  is  any  property 
within  any  collection  district  liable  to  the  payment  of  the 
said  duty  or  tax,  not  owned  or  occupied  by  or  under  the 
superintendence  of  any  person  resident  therein,  there  shall  be 
a  separate  list  of  such  propert}',  specifying  the  sum  payable,     Separate  vist  nf 

^  1       X         .<  '     ±  .'^     ir  i     ./  properly  of  noa- 

and  the  names  of  the  respective  proprietors,  where  known,  residents. 
And  the  Assistant  Assessor  making  out  any  such  separate     Assistant  Asses- 
list  shall  transmit  therefrom  to  the  Assistant  Assessor,  where  ^°'4  nsts'"toX- 
the  persons  Uable  to   pay  such  tax  reside  or  shall  have  their  ^^j^ts  ww^  pej- 
principal  place  of  business,  copies  of  the  list  of  property  held  Jave  ^^.ij^'-^^/^'^;^'^! 
by  persons  so  liable  to  pay  such  tax,  to  the  end  that  the  taxes 
assessed  under  the  provisions  of  this  act  may  be  paid  within 
the  collection  district  where  the  persons  liable  to  pay  the 
same  reside,  or  may  have  their  principal  place  of  business. 
And  in  all  other  cases  the  said  Assessor  shall  furnish  to  the  Col-      Assessor  shall 
lectors  of  the  several  collection  districts,  respectively,  Avithin  collectors' wuhin 
ten  days  after  the  time  of  hearing  appeals,  and  from  time  to  Iff^'^hJlrlug  *'^! 
time  thereafter  as  required,  a  certified  copy  of  such  list  or  p'^'*'^- 
lists  for  their  proper  collection  districts ;  and  in  default  of 
performance  of  the  duties  enjoined  upon  Assessors  by  this 
section  they  shall  severally  and  individually  forfeit  and  pay     forfeiture, 
the  sum  of  five  hundred  dollars  to  the  use  of  the  United  States, 
and,  moreover,  shall  forfeit  their  compensation  as  Assessors  : 
Provided,  That  it  shall  be  in  the  power  of  the  Commissioner     Proviso. 
of  Internal  Revenue  to  exonerate  any  Assessor  as  aforesaid  nj^y^felate!' 
from  such  forfeitures,  in  whole  or  in  part,  as  to  him  shall  ap- 
pear just  and  equitable. 

Sec.  17.   And  be  it  further  enacted,  That  there  shall  be     compenfation 
allowed  and  paid  to  the  several  Assessors  and  Assistant  As-  ""^  ^^'''"'^'"^• 
sessors,  for  their  services  under  this  act — to  each  Assessor 


Bors. 


16  EXCISE   TAX. 

three  dollars  per  day  for  every  day  employed  in  making  the 

necessary  arrangements  and  giving  the  necessary  instructions 

.  .         to  the  Assistant  Assessors  for  the  valuation  ;  and  five  dollars 

AmeTided,  ^  ' 

Mar.  a, '63;  p.  124.  pgj.  (j^y  for  every  day  employed  in  hearing  appeals,  revising 
valuations,  and  making  out  lists  agreeably  to  the  provisions 
of  this  act ;  and  one  dollar  for  every  hundred  taxable  persons 
contained  in  the  tax  list,  as  delivered  by  him  to  said  Col- 
lectors, and  forwarded  to  the  Commissioner  of  Internal 
Assistant  Asses-  Revenue  ;  to  each  Assistant  Assessor  three  dollars  for  every 
day  actually  employed  in  collecting  lists  and  making  valua- 
tions, the  number  of  days  necessary  for  that  purpose  to  be 
Amended  Certified  by  the  Assessor  and  approved  by  the  Commissioner 

Mar.y,'o3;p.i25.  of  Internal  Revenue  ;  and  one  dollar  for  every  hundred  tax- 
able persons  contained  in  the  tax  list,  as  completed  and  de- 
livered by  him  to  the  Assessor,  And  the  said  Assessors  and 
Assistant  Assessors,  respectively,  shall  also  be  allowed  their 
stationery.  necessary  and  reasonable  charges  for  stationery  and  blank 
books  used  in  the  execution  of  their  duties,  and  the  compen- 
sation herein  specified  shall  be  in  full  for  all  expenses  not 
Proviso.  otherwise  particularly  authorized :  Provided,  the  Secretary 

of  the  Treasury  shall  be,  and  he  is  hereby,  authorized  to  fix 
Additional  nites  such  additional  rates  of  compensation  to  be  made  to  Assessors 
mW''"be'Tiiowed  ^ud  Assistant  Assessors  in  the  States  of  California  and  Ore- 
gonrand'tiieTer-  g^n  and  the  Territories  as  may  appear  to  him  to  be  just  and 
ritories.  equitable,  in  consequence  of  the  greater  cost  of  living  and 

traveUng  in  those  States  and  Territories,  and  as  may,  in  his 
judgment,  be  necessary  to  secure  the  services  of  competent 
and  efiicient  men,  provided  the  rates  of  compensation  thus 
allowed  shall  not  exceed  the  rates  paid  to  similar  ofticers  in 
such  States  and  Territories,  respectively.  In  cases  where  a 
collection  district  embraces  more  than  a  single  congressional 
district,  the  Secretary  of  the  Treasury  may  allow  the  Assessor 
such  compensation  as  he  may  deem  necessary. 
Collector  to  sub-  S^°-  ^^-  -^'^^  ^^  it  further  enacted.  That  each  Collector, 
seribe   three  re-  ^^  receivino;  a  list,  as  aforesaid,  and  from  time  to  time  as  such 

ceipla      for      lists  &  '  •■  .  t     .  .       i 

from  Assessor.       j^g^g  u^^y  be  received  from  the  said  Assessors,  respectively. 
Form  No.  23.     sliall  subscribe  three  receipts ;  one  of  which  shall  be  given 
One  correct  copy,  on  a  full  and  correct  copy  of  such  list,  which  list  shall  be  de- 
livered by  him  to,  and  shall  remain  with,  the  Assessor  of  his 
collection  district,  and  shall  be  open  to  the  inspection  of  any 
person  who  may  apply  to  inspect  the  same ;  and  the  other 
Form  No.  2.3}.    ^^^q  receipts  shall  be  given  on  aggregate  statements  of  the 
lists  aforesaid,  exhibiting  the  gross  amount  of  taxes  to  be 
collected  in  his  collection  district,  one  of  which  aggregate 

Tv.'o  afcgregato  .  ,     ,,    n  •         t  i        /-i 

staicmeuia.  Statements  and  receipts  shall  be  transmitted  to  the  Commis- 


EXCISE   TAX.  17 

si'oner  of  Internal  Revenue,  and  the  other  to  the  First  Comp- 
troller of  the  Treasury ;  and  all  lists  received  from  time  to 
time,  as  aforesaid,  shall  be  in  like  form  and  manner  trans- 
mitted as  aforesaid. 

Sec.  19.  And  be  it  further  enacted,  That  each  of  said  Col-     collectors  to  ad- 
lectors  shall,  within  ten  days  after  receiving  his  annual  collec-  wherl?  Ti'xiVon 
tion  list  from  the  Assessors,  i-espectively,  as  aforesaid,  give  pa"a",p  "*''*   """^ 
notice,  by  advertisement  published  in   each  county  in    his      Form,  p.  192. 
collection  district,  in  one  newspaper  printed  in  such  county,     in  one  papor. 
if  any  such  there  be,  and  by  notifications  to  be  posted  up  in     posters, 
at  least  four  public  places  in  each  county  in  his  collection  dis- 

1  i-TT-i  1  n  1  1,  -■        Series  I.,  No.  5; 

trict,  that  the  said  duties  have  become  due  and  payable,  and  p.  149. 

state  the  time  and  place  within  said  county  at  which  he  will 

attend  to  receive  the  same,  which  time  shall  not  be  less  than 

ten  days  after  such  notification  ;  and  all  persons  who  shall     Te"  days  after 

neglect  to  pay  the  duties  and  taxes  so  as  aforesaid  assessed     For  neglect  to 

upon  them  to  the  Collector  within  the  time  specified,  shall  be  cent.'''a'dded!°  ^""^ 

liable  to  pay  ten  per  centum  additional  upon  the  amount 

thereof,  the  fact  of  which  liability  shall  be   stated  in  the  ad-  p-  iso. 

vertisement  and  notifications  aforesaid.     And  with  regard  to 

all  persons  who  shall  neglect  to  pay  as  aforesaid,  it   shall  be   p  ^153*^*  ^'' '^'^' ^ ' 

the  duty  of  the   Collector,  in  person  or  by  deputy,  within     collector  or  his 

twenty  days  after  such  neglect,  to  make  a  demand  personally,  payment  *^w?th'in 

or  at  the  dwellings  or  usual  places  of  business  of  such  per-  '^^^"'>'  days. 

o  t  I  Form,  p.  179. 

Bons,  if  any  they  have,  for  payment  of  said  duties  or  taxes, 
with  the  ten  per  centum  additional  aforesaid.     And  with       Amended, 
respect  to  all  such  duties  or  taxes  as  are  not  included  in  the     "'"•■'''''  'P- 
annual  lists  aforesaid,  and  all  taxes  and  duties  the  collection     other iists,when 
of  which  is  not  otherwise  provided  for  in  this  act,  it  shall  be  p^'^'''^'®- 
the  duty  of  each  Collector,  in  person  or  by  deputy,  to  de-  p.  il".*^^  '' 
mand  payment  thereof,  in  manner  aforesaid,  within  ten  days     Form,  p.  iso. 
from  and  after  receiving  the  list  thereof  from  the  Assessor ; 
and  if  the  annual  and  other  duties  shall  not  be  paid  within     if  not  paid  with. 
ten  days  from  and  after  such  demand  therefor,  it  shall  be  law-  lecto'r'^or Wis' de°p- 
ful  for  such  Collector  or  his  deputies  to  proceed  to  collect  the  d|;tr'aint'and  slfe! 
said  duties  or  taxes,  with  ten  per  centum  additional  thereto, 
as  aforesaid,  by  distraint  and  sale  of  the  goods,  chattels,  or     ^°''™'  P'  ^^^ 
effects  of  the  persons  delinquent  as  aforesaid.     And  in  case 
of  such  distraint  it  shall  be  the  duty  of  the  officer  charged 
with  the  collection  to  make,  or  cause  to  be  made,  an  account 
of  the  goods  or  chattels  which  may  be  distrained,  a  copy  of      copy  and  no- 
which,  signed  by  the  officer  making  such  distraint,  shall  be  t>ce  to  owner. 
left  with  the  owner  or  possessor  of  such  goods,  chattels,  or     Form,  p.  204. 
effects,  or  at  his  or  her  dwelling,  with  some  person  of  suit- 
able age  and  discretion,  with  a  note  of  the  sum  demanded, 

2 


18 


EXCISE   TAX. 


Advertisemeut. 


Or  posters. 


Notice. 

Time  of  sale, 


Proviso. 

Property  to  be 
ro-'Iored  on  pay- 
ment of  tax  aiid 
fees  prior  to  sale. 


Seriesl.,  No.  5; 
p.  154. 


Sale. 
Forms,  p.  203. 


Overplus. 


Proviso:  Prop- 
erty  exempt  from 
distraint. 


Where  property 
liable  to  distraint 
is  not  divisible, 


The  whole  to  be 
•old. 
Surplus. 


and  the  time  and  place  of  sale ;  and  the  said  officer  shall 
foithwith  cause  a  notification  to  be  published  in  some  news- 
paper within  the  county  wherein  said  distraint  is  made,  if 
there  is  a  newspaper  published  in  said  county,  or  to  be  pub- 
licly posted  up  at  the  post-office,  if  there  be  one  within  five 
miles,  nearest  to  the  residence  of  the  person  whose  property 
shall  be  distrained,  and  in  not  less  than  two  other  public 
places,  which  notice  shall  specify  the  articles  distrained,  and 
the  time  and  j^lace  for  the  sale  thereof,  which  time  shall  not 
be  loss  than  ten  nor  more  than  twenty  days  from  the  date  of 
such  notification,  and  the  place  proposed  for  sale  not  more 
than  five  miles  distant  from  the  place  of  making  such  dis- 
traint :  Provided,  that  in  any  case  of  distraint  for  the  pay- 
ment of  the  duties  or  taxes  aforesaid,  the  goods,  chattels,  or 
effects  so  distrained  shall  and  may  be  restored  to  the  owner 
or  possessor,  if  prior  to  the  sale  payment  of  the  amount  due 
or  tender  thereof  shall  be  made  to  the  proper  officer  charged 
with  the  collection  of  the  full  amount  demanded,  together 
with  such  fee  for  levying,  and  such  sum  for  the  necessary  and 
reasonable  expense  of  removing,  advertising,  and  keeping  the 
goods,  chattels,  or  effects  so  distrained  as  may  be  prescribed 
by  the  Commissioner  of  Internal  Revenue ;  but  in  case  of 
non-payment  or  tender,  as  aforesaid,  the  said  officers  shall 
proceed  to  sell  the  said  goods,  chattels,  or  effects  at  pubUc 
auction,  and  shall  and  may  retain  from  the  proceeds  of  such 
sale  the  amount  demandable  for  the  use  of  the  United  States, 
with  the  necessary  and  reasonable  expenses  of  distraint  and 
sale,  and  a  commission  of  five  per  centum  thereon  for  his  own 
use,  rendering  the  overplus,  if  any  there  be,  to  the  person 
whose  goods,  chattels,  or  eflfects  shall  have  been  distrained : 
Provided,  that  there  shall  be  exempt  from  distraint  the  tools 
or  implements  of  a  trade  or  profession,  one  cow,  arms,  and 
provisions,  and  household  furniture  kept  for  use,  and  apparel 
necessary  for  a  family. 

Sec.  20.  And  he  it  further  enacted.  That  in  aU  cases  where 
the  property  liable  to  distraint  for  duties  or  taxes  under  this 
act  may  not  be  divisible,  so  as  to  enable  the  Collector  by  a 
sale  of  part  thereof  to  raise  the  whole  amount  of  the  tax, 
with  all  costs,  charges,  and  commissions,  the  whole  of  such 
property  shall  be  sold,  and  the  surplus  of  the  proceeds  of  the 
sale,  after  satisfying  the  duty  or  tax,  costs,  and  charges,  shall 
be  paid  to  the  owner  of  the  property,  or  his,  her,  or  their 
legal  representatives,  or  if  he,  she,  or  they  can  not  be  found, 
or  refuse  to  receive  the  same,  then  such  surplus  shall  be  de- 
posited in  the  treasury  of  the  United  States,  to  be  there  held 


EXCISE   TAX. 


1& 


for  the  use  of  the  owner,  or  his,  lier,  or  their  legal  represent- 
atives, until  he,  she,  or  they  shall  make  application  therefor 
to  the  Secretary  of  the  Treasury,  who,  upon  such  appUcation, 
shall,  by  warrant  on  the  treasury,  cause  the  same  to  be  paid 
to  the  applicant.  And  if  the  property  advertised  for  sale  as 
aforesaid  can  not  be  sold  for  the  amount  of  the  duty  or  tax 
due  thereon,  with  the  costs  and  charges,  the  Collector  shall 
purchase  the  same  in  behalf  of  the  United  States  for  an 
amount  not  exceeding  the  said  tax  or  duty,  with  the  costs 
and  charges  thereon.  And  all  property  so  purchased  aiay  be 
sold  by  said  Collector  under  such  regulations  as  may  be  pre- 
scribed by  the  Commissioner  of  Internal  Revenue.  And  the 
Collector  shall  render  a  distinct  account  of  all  charges  in- 
curred in  the  sale  of  such  property,  and  shall  pay  into  the 
treasury  the  surplus,  if  any  there  be,  after  defraying  the 
charges. 

Sec.  21.  And  he  it  further  enacted^  That  in  any  case  where 
goods,  chattels,  or  effects  sufficient  to  satisfy  the  duties  im- 
posed by  this  act  upon  any  person  liable  to  pay  the  same 
shall  not  be  found  by  the  Collector  or  Deputy  Collector,  whose 
duty  it  may  be  to  collect  the  same,  he  is  hereby  authorized 
to  collect  the  same  by  seizure  and  sale  of  real  estate ;  and  the 
officer  making  such  seizure  and  sale  shall  give  notice  to  the 
person  whose  estate  is  proposed  to  be  sold,  by  giving  him  in 
hand,  or  leaving  at  his  last  and  usual  place  of  abode,  if  he 
has  any  such  within  the  collection  district  where  said  estate 
is  situated,  a  notice,  in  writing,  stating  what  particular  estate 
is  proposed  to  be  sold,  describing  the  same  with  reasonable 
certainty,  and  the  time  when  and  place  where  said  officer  pro- 
poses to  sell  the  same ;  which  time  shall  not  be  less  than  ten 
nor  more  than  twenty  days  from  the  time  of  giving  said  no- 
tice ;  and  the  said  officer  shall  also  cause  a  notification  to  the 
same  effect  to  be  published  in  some  newspaper  within  the 
coimty  where  such  seizure  is  made,  if  any  such  there  be,  and 
shall  also  cause  a  like  notice  to  be  posted  up  at  the  post-office 
nearest  to  the  place  of  residence  of  the  person  whose  estate 
shall  be  so  seized,  and  in  two  other  public  places  within  the 
county ;  and  the  place  of  said  sale  shall  not  be  more  than  five 
miles  distant  from  the  estate  seized.  At  the  time  and  place 
appointed,  the  officer  making  such  seizure  shall  proceed  to 
sell  the  said  estate  at  pubhc  auction,  offering  the  same  at  a 
minimum  price,  including  the  amount  of  duties  with  the  ten 
per  centum  additional  thereon,  and  all  charges  for  advertising, 
and  an  officer's  fee  of  ten  dollars.  And  if  no  person  offers 
for  said  estate  the  amount  of  said  minimum,  the  officer  shall 


Property  not  sold 
for  the  tax  and 
costs  to  be  pur- 
chased for  the 
United  States. 


Kesold. 

Account 

Surplus. 


Seizure  and  sale 
of  real  estate. 


Notice    to    be 
iven. 


Forms,  p.  207. 


Advertisement 


Fee,  $10. 


20  EXCISE   TAX, 

May  be  pur-  declare  the  same  to  be  purchased  by  him  for  the  United  States, 

United  states.        and  shall  deposit  with  the  district  attorney  of  the  United 

States  a  deed  thereof,  as  hereinafter  specified  and  provided ; 

otherwise  the  same  shall  be  declared  to  be  sold  to  the  highest 

Sale  may  be  ad-  bidder.     And  said  sale  may  be  adjourned  by  said  officer  for  a 

journed  Ave  days.  .     _  ^.         ^         ;'  .  „\  i     „      ,.    i     .         -,.-,, 

period  not  exceedmg  live  days,  ii  he  shall  think  it  advisable 
so  to  do.     If  the  amount  bid  shall  not  be  then  and  there  paid, 

Ee-saie.  the  ofl5cer  shall  forthwith  proceed  to  again  sell  said  estate  in 

the  same  manner.  If  the  amount  bid  shall  be  then  and  there 
paid,  the  officer  shall  give  his  receipt  therefor,  if  requested, 

Deed  to  be  made  and  within  five  days  thereafter  he  shall  make  out  a  deed  of 

\&w°s.  '°^''"'"''®  the  estate  so  sold  to  the  purchaser  thereof,  and  execute  the 

same  in  his  ofiicial  caj^acity,  in  the  manner  prescribed  by  the 

laws  of  the  State  in  which  said  estate  may  [be]  situated,  in 

What  the  deed  which  said  deed  shall  be  recited  the  fact  of  said  seizure  and 
sale,  with  the  cause  thereof,  the  amount  of  duty  for  which 

Form  of  deed,  said  Sale  was  made,  and  of  all  charges  and   fees,  and  the 

p.  209.  .  o  ' 

amount  paid  by  the  purchaser,  and  all  his  acts  and  doings  in 
relation  to  said  seizure  and  sale,  and  shall  have  the  same  ready 
for  delivery  to  said  purchaser,  and  shall  deliver  the  same 
accordingly,  upon  request  therefor.  And  said  deed  shall  be 
To  be  evidence,  prima  fctcie  evidence  of  the  truth  of  the  facts  stated  therein  ; 
and  if  the  proceedings  of  the  officer  as  set  forth  have  been 
substantially  in  pursuance  of  the  provisions  of  this  act,  shall 
be  considered  and  operate  as  a  conveyance  to  the  purchaser 
And  title.  of  the  title  to  said  estate,  but  shall  not  aflect  the  rights  of 

Prior  rights  of  third  pcrsous  acquired  previously  to  the  claim  of  the  United 
to  be  affected.        States  Under  this  act.     The  surplus,  if  any,  arising  from  such 
sale  shall  be  disposed  of  as  provided  in  this  act  for  like  cases 
Owner  may  pay  arising  upon  sales  of  personal  property.     And  any  person 
cSts"priortolhe  "whosc  estate  maybe  seized  for  duties,  as  aforesaid,  shall  have 
*^'®'  the  same  right  to  pay  or  tender  the  amount  due,  with  all 

proper  charges  thereon,  j^rior  to  the  sale  thereof,  and  there- 
upon to  relieve  his  said  estate  from  sale,  as  aforesaid,  as  is 
provided  in  this  act  for  personal  property  similarly  situated. 
Collectors  may  And  any  Collector  or  Deputy  Collector  may,  for  the  collection 
\lnL  siuiate^fn  of  dutics  imposcd  upon  any  person  by  this  act,  and  committed 
thel^ia'te!"^'''*  "^  to  him  for  collection,  seize  and  sell  the  lands  of  such  person 
situated  in  any  other  collection  district  within  the  State  in 
which  said  officer  resides ;  and  his  proceedings  in  relation 
thereto  shall  have  the  same  effect  as  if  the  same  were  had  in 
Owners  or  par-  his  proper  coUection  district ;  and  the  owners,  their  heirs, 
may  rede"'m  wiuu  cxecutors,  or  administrators,  or  any  person  having  an  intere^^t 
recZo^fX'ef^'  therein,  or  any  person  on  their  behalf,  shall  have  liberty  to 
redeem  the  land  sold  as  aforesaid,  within  one  year  from  and 


EXCISE  TAX.  91 

after  recording  the  said  deed,  upon  payment  to  the  purchaser, 
or  in  case  he  can  not  be  found  in  the  county  where  the  lands 
are  situate,  to  the  Collector  for  the  use  of  the  purchaser,  his     Terms, 
heirs,  or  assigns,  of  the  amount  paid  by  the  purchaser,  with 
interest  on  the  same  at  the  rate  of  twenty  per  centum  per 
annum.     And  it  shall  be  the  duty  of  every  Collector  to  keep    Collector  to  keep 
a  record  of  all  sales  of  land  made  in  his  collection  district,  [and[ 
whether  by  himself  or  his  deputies,  in  which  shall  be  set 
forth  the  tax  for  which  any  such  sale  was  made,  the  dates  of 
seizure  and  sale,  the  name  of  the  party  assessed,  and  all  pro- 
ceedings in  making  said  sale,  the  amount  of  fees  and  expenses, 
the  name  of  the  purchaser,  and  the  date  of  the  deed ;  which 
record  shall  be  certified  by  the  officer  making  the  sale.     And 
it  shall  be  the  duty  of  any  deputy  making  sale,  as  aforesaid.    Deputy  to  return 
to  return  a  statement  of  all  his  proceedings  to  the  Collector,  ceS'the  recw-d 
and  to  certify  the  record  thereof.     And  in  case  of  the  death  "hereof. 
or  removal  of  the  Collector,  or  the  expiration  of  his  term  of 
office  from  any  other  cause,  said  record  shall  be  deposited  in    Eecord  to  be  de- 

1  r..  n     1  11         r>     1        -rx-        •         yi  ft     ^        -T-r    •       1    Posited  wlili  clerfc 

the  office  of  the  clerk  oi  the  District  Court  oi  the  United  of  u.  s.  District 
States  for  the  district  within  which  the  said  Collector  resided ;  death  or  re'Juov'ai 
and  a  copy  of  every  such  record,  certified  by  the  Collector, 
or  by  the  clerk,  as  the  case  may  require,  shall  be  evidence  in      certified  copy 
any  court  of  the  truth  of  the  facts  therein  stated.    And  when 
any  lands  sold,  as  aforesaid,  shall  be  redeemed  as  hereinbe- 
fore provided,  the  Collector,  or  clerk,  as  the  case  may  be,  to?in'cafes*^of  re- 
shall  make  an  entry  of  the  fact  upon  the  record  aforesaid,  and  demption. 
the  said  entry  shall  be  evidence  of  such  redemption.     And 
the  claim  of  the  Government  to  lands  sold  mider  and  by  virtue    The  claim  of  the 
of  the  foregoing  provisions  shall  be  held  to  have  accrued  at  crues  at  seizure. 
the  time  of  seizure  thereof. 

Sec.  22.  And  be  it  further  enacted^  That  if  any  Collector     ,^^^^^  ^^  p,.^ 
shall  find  upon  any  lists  of  taxes  returned  to  him  for  collection  pe^ty  not  owned, 

1  ''  occupied  or  super- 

property  lying  within  his  district  which  is  charged  with  any  intended. 

specific  or  ad  valorem  tax  or  duty,  but  which  is  not  owned, 

occupied,  or  superintended  by  some  person  known  to  such 

Collector  to  reside  or  to  have  some  place  of  business  within 

the  United  States,  such  Collector  shall  forthwith  take  such    collector  to  take 

property  into  his  custody,  and  shall  advertise  the  same,  and  '^'^  P'"°i"^'"'>'- 

the  tax  charged  upon  the  same,  in  some  newspaper  published    Advertise  in  one 

or  '        ^  111  paper,  thirty  days. 

in  his  district,  if  any  shall  be  published  therein,  otherwise  in 
some  newspaper  in  an  adjoining  district,  for  the  space  of  thirty 
days  ;  and  if  the  taxes  thereon,  with  all  charges  for  ad- 
vertising, shall  not  be  paid  within  said  thirty  days,  such  Col- 
lector shall  proceed  to  sell  the  same,  or  so  much  as  is  neces-  aa]e. 
sary,  in  the  manner  provided  for  the  sale  of  other  goods  dis- 


•22  EXCISE    TAX. 

trained  for  the  non-payment  of  taxes,  and  out  of  the  proceeds] 
shall  satisfy  all  taxes  charged  upon  such  property,  with  the 
costs  of  advertising  and  selling  the  same.  And  like  proceed- 
ings to  those  provided  in  the  preceding  section  for  the 
purchase  and  re-sale  of  property  which  can  not  be  sold  for  the 
re-sale.  amount  of  duty  or  tax  due  thereon  shall  be  had  with  regard  to 

property  sold  imder  the  provisions  of  this  section.     And  any 
Surplus.  surplus  arising  from  any  sale  herein  provided  for  shall  be  paid 

into  the  treasury,  for  the  benefit  of  the  owner  of  the  property. 
And  the  Secretary  of  the  Treasury  is  authorized,  in  any  case 
where  money  shall  be  paid  into  the  treasury  for  the  benefit 
of  any  owner  of  property  sold  as  aforesaid,  to  repay  the  same, 

Repayment   of  *'  J  i     •        ^        •   i,    j    .u    .      ■.  i    • 

surplus,  on  proof,  on  proper  prool  bemg  turmshed  that  the  person  applying 
therefor  is  entitled  to  receive  the  same. 
Collectors  to  ^^c.  23.  Aiid  be  it  further  enacted.,  That  the  several  Col- 
stat'eme'ute  oFwi^  l^ctors  shall,  at  the  expiration  of  each  and  every  month  after 
''"series  I.  No.  ^^^^  shaU,  respectively,  commence  their  collections,  transmit 
4;  p.  135  to  the  Commissioner  of  Liternal  Revenue  a  statement  of  the 

Form  No.  22 .  collections  made  by  them,  respectively,  within  the  month,  and 
And  paj  over  as  P^^  ^^'^^  monthly,  or  at  such  time  or  times  as  may  be  required 
cu^mm'isstouer.'''^  ^^  ^^^  Commissioner  of  Internal   Revenue,  the  moneys  by 
them  respectively  collected  within  the  said  term,  and  at  such 
places  as  may  be  designated  and  required  by  the  Commis- 
sioner of  Internal  Revenue  ;  and  each  of  the  said  Collectors 
shall  complete  the  collection  of  aU  sums  annually  assigned  to 
him   for    collection,   as   aforesaid,  shall  pay    over  the    same 
Quarterly     ac-  into  the  treasury,  and  shall  render  his  final  account  to  the 
29,  i863;p.  2T8.  '  Treasury  Department  as  often  as  he  may  be  required,  and 
Collections  to  be  within  six  months  from  and  after  the  day  when  he  shall  have 
moa?hs"^''  ^^  *'^  received  the  collection  lists  from  the  said  Assessors  or  Assist- 
ant Assessors,  as  aforesaid.     And  the  Secretary  of  the  Treas- 
Depositories.      ^^O'  ^^  authorized  to  designate  one  or  more  depositories  in 
each  State,  for  the  deposit  and  safe  keeping  of  the  moneys 
collected  by  virtue  of  this  act ;  and  the  receipt  of  the  proper 
ofiicer  of  such  depository  to  a  Collector  for  the  money  de- 
posited by  him  shall  be  a  sufiicient  voucher  for  such  Collector 
in  the  settlement  of  his  accounts  at  the  Treasury  Department ; 
and  the  Commissioner  of  Internal  Revenue  may,  under  the 
direction  of  the  Secretary  of  the  Treasury,  prescribe   such 
regulations  with  reference  to  such  deposits  as  he  may  deem 
necessary. 
Collectors  char-       Sec.   24.  And  he  it  further  enacted.,  That  each  Collector 
of  taxLs^ecdp^ed  shall  be  charged  with  the  whole  amount  of  taxes  by  him  re- 
*"""■  ceipted,  whether  contained  in  lists  delivered  to  him  by  the 

Assessors,  respectively,  or  delivered  or  transmitted  to  him 


EXCISE   TAX.  S53 

by  Assistant  Assessors  from  time  to  time,  or  by  otber  Col- 
lectors ;  and  shall  be  credited  with  the  amount  of  duties  or      credited    ivith 
taxes  contained  in  the  lists  transmitted  in  the  manner  above  other"  c.ufJctora'^ 
provided  to  other  Collectors,  and  by  them  receipted  as  afore-  sci?n.n1f|'and  1u- 
said ;  and  also  for  the  duties  or  taxes  of  such  persons  as  may  ^^•''«"''  persons. 
have  absconded,  or  become  insolvent,  prior  to  the  day  when 
the  duty  or  tax  outjht,  according  to  the  provisions  of  this  act,    Decision  No  90; 

•'  to      '  »  I  p.  261 . 

to  have  been  collected  :  Provided^  That  it  shall  be  proved  to     Proviso. 

the  satisfaction  of  the  First  Comptroller  of  the  Treasury  that 

due  diligence  was  used  by  the  Collector,  and  that  no  property 

was  left  from  which  the  duty  or  tax  could  have  been  recovered. 

And  each  Collector  shall  also  be  credited  with  the  amount  of     Credited    with 

all  property  purchased  by  him  for  the  use  of  the  United  States,  fy'"purcimse'd''for 

provided  he  shall  faithfully  account  for  and  pay  over  the  pro-  t'>'^"*eof''>eU.8. 

ceeds  thereof  upon  a  re-sale  of  the  same,  as  required  by  this 

act. 

Sec.  25.  And  be  it  further  enacted.  That  if  any  Collector    Against  any  Coi- 

•^  '       .  •'  lector  who  fails  to 

shall  fail  either  to  collect  or  to  render  his  account,  or  to  pay  collect,    account 

.1.,.  ^  •     1       n  '-IT       *''""'  '^^^  P'^y  ''^^^• 

over  in  the  manner  or  withm  the  times  herembeiore  provided, 
it  shall  be  the  duty  of  the  First  Comptroller  of  the  Treasury, 
and  he  is  hereby  authorized  and  required,  immediately  after 
such  delinquency,  to  report  the  same  to  the  Solicitor  of  the 
Treasury,  who  shall  issue  a  warrant  of  distress  against  such      Warrant, 
delinquent  Collector  and  his  sureties,  directed  to  the  marshal 
of  the  district,  therein  expressing  the  amount  of  the  taxes 
with  which  the  said  Collector  is  chargeable,  and  the  sums,  if 
any,  which  have  been  paid.     And  the  said  marshal  shall,  him-     Marshal  to  levy 
self  or  by  his  deputy,  immediately  proceed  to  levy  and  col-  properly  of  "ei^n- 
lect  the  sum  which  may  remain  due,  by  distress  and  sale  of  *^"*^°' 
the  goods  and  chattels,  or  any  personal  effects,  of  the  delin- 
quent Collector,  giving  at  least  five  days'  notice  of  the  time     Notice  of  sale. 
and  place  of  sale,  in  the  manner  provided  by  law  for  adver- 
tising sales  of  personal  property  on  execution  in  the  State 
wherein  such  Collector   resides  ;    and   furthermore,  if  such 
goods,  chattels,  and  effects  can  not  be  found  sufficient  to  satisfy     if   insufficient 
the  said  warrant,  the  said  marshal  or  his  deputy  shall  and  may  ™nai  property'oir 
proceed  to  levy  and  collect  the  sum  which  remains  due,  by  *"''*^'y- 
distress  and  sale  of  the  goods  and  chattels,  or  any  personal 
effects,  of  the  surety  or  sureties  of  the  delinquent  Collector, 
giving  notice  as  hereinbefore  provided.     And  the  bill  of  sale      Notice. 
of  the  officer  of  any  goods,  chattels,  or  other  personal  i)ro})erty,      Bin  of  sale  to  be 
distrained  and  sold  as  aforesaid,  shall  be  conclusive  evidence  dence 
of  title  to  the  purchaser,  and  prima  facie  evidence  of  the  right 
of  the  officer  to  make  such  sale,  and  of  the  correctness  of  his 
proceedings  in  selling  the  same.     And  for  want  of  goods  and 


24  EXCISE   TAX. 

chattels,  or  other   personal  effects,  of  such  Collector  or  his 
sureties,  sufficient  to  satisfy  any  warrant  of  distress,  issued 
Levyonreaies.  pursuant  to  the  preceding  section  of  this  act,  the  lands  and 
**'*•  real  estate  of  such  Collector  and  his  sureties,  or  so  much 

thereof  as  may  be  necessary  for  satisfying  the  said  warrant, 
Notice  of  sale,    after  being  advertised  for  at  least  three  weeks  in  not  less  than 
three  public  places  in  the  collection  district,  and  in  one  news- 
paper printed  in  the  county  or  district,  if  any  there  be,  prior 
to  the  proposed  time  of  sale,  may  and  shall  be  sold  at  pubUc 
auction  by  the  marshal  or  his  deputy,  who,  upon  such  sale. 
Marshal  to  give  shall,  as  such  marshal  or  deputy  marshal,  make  and  deUver  to 
deed  to  purchaser.  ^^^  purchaser  of  the  premises  so  sold  a  deed  of  conveyance 
thereof,  to  be  executed  and  acknowledged  in  the  manner  and 
form  prescribed  by  the  laws  of  the  State  in  which  said  lands 
are  situated,  which  said  deed  so  made  shall  invest  the  pur- 
chaser with  all  the  title  and  interest  of  the  defendant  or  de- 
fendants named  in  said  warrant  existing  at  the  time  of  seizure 
Surplus.  thereof     And  all  moneys  that  may  remain  of  the  proceeds  of 

such  sale,  after  satisfying  the  said  warrant  of  distress,  and 
paying  the  reasonable  costs  and  charges  of  sale,  shall  be  re- 
turned to  the  proprietor  of  the  lands  or  real  estate  sold  as 
aforesaid. 
For  extortion.         ^EC.  26.  And  be  if  further  enacted,  That  each  and  every 
Collector,  or  his  deputy,  who  shall  exercise  or  be  guilty  of  any 
g.  extortion  or  willful  oppression,  under  color  of  this  act,  or  shall 
knowingly  demand  other  or  greater  sums  than  shall  be  author- 
Liability.  i2:ed  by  this  act,  shall  be  liable  to  pay  a  sum  not  exceeding 
Damases,  how  doublc  the  aiuouut  of  damages  accruing  to  the  party  injured, 
recovered.  ^q  -[je  recovered  by  and  for  the  use  of  the  pai'ty  injured,  with 
costs  of  suit,  and  shall  be  dismissed  from  office,  and  be  dis- 
Disquaiiflcation.  qualified  from  holding  such  office  thereafter ;  and  each  and 
Eeceipts.  every  Collector,  or  his  deputies,   shall  give  receipts  for  all 
suras  by  them  collected  and  retained  in  pursuance  of  this  act. 
Sec.   27.  And  be  it  further  enacted.  That  a  Collector  or 
c  11  cto  Deputy  Collector,  Assessor  or  Assistant  Assessor,   shall  be 
may  enter  hrpw-  authorized  to  enter,  in  the  daytime,  any  brewery,  distillery, 

enes  and  distiller-  '  j  t        j  j -i  ji 

ies,  etc.    during  manufactory,  buUding,  or  place  where  any  property,  articles, 

or  objects,  subject  to  duty  or  taxation  under  the  provisions 

„   .    ,  ^,    ,     of  this  act,  are  made,  produced,  or  kept,  within  his  district. 

Series  I.,  Uo.  5;  '  '    ^  r>  i  ^  ■    • 

p-  i-tT.  so  far  as  it  may  be  necessary  for  the  purpose  of  examining 

said  property,  articles,  or  objects,  or  insj)ecting  the  accounts 

required  by  this  act  from  time  to  time  to  be  made.     And 

every  owner  of  such  brewery,  distillery,  manufiictory,  build- 

For  r.fusai  to  iiig,  or  placc,  or  porsons  having  the  agcucy  or  Superintendence 

admit  such  officer.  ^^  ^^^  same,  who  shall  refuse  to  admit  such  officer,  or  to  suf- 


EXCISE   TAX.  20 

fer  him  to  examine  said  property,  articles,  or  objects,  or  to  in- 
spect said  accounts,  shall,  for  every  such  refusal,  forfeit  and     Forfeit. 
pay  the  sum  of  five  hundred  dollars. 

Sec.  28.  A?id  be  it  further  enacted,  That  if  any  person  shall     For  obstructing 
forcibly  obstruct  or  hinder  a  Collector  or  Deputy  Collector  in  re"cu?ng^proper- 
the  execution  of  this  act,   or  of  any  poAver  and  authority  ^y^'^^'^- 
hereby  vested  in  him,  or  shall  forcibly  rescue,  or  cause  to  be  \i-i'^'3''03'-*^'^'i05 
rescued,  any  property,  articles,  or  objects,  after  the  same  shall 
have  been  seized  by  him,  or  shall  attempt  or  endeavor  so  to 
do,  the  person  so  offending  shall,  for  every  such  offense,  forfeit      Forfeiture, 
and  pay  the  sum  of  five  hundred  dollars. 

Sec.  29.  And  be  it  further  enacted,  That  in  case  of  the  in  case  of  sick- 
sickness  or  temporary  disability  of  a  Collector  to  discharge  Srrhis'^difti'es 
such  of  his  duties  as  can  not  under  existing  laws  be  dis-  '^'^^  ^'^  devolved 

»  on     one    of    his 

charged  by  a  deputy,  they  may  be  devolved  by  him  upon  one  deputies. 
of  his  deputies  :  Provided,  That  information  thereof  be  imme-     Proviso, 
diately  communicated  to  the  Secretary  of  the  Treasury,  and 
shall  not  be  disapproved  by  him :    And  provided,  further,     proviso. 
That  the  responsibility  of  the  Collector  or  his  sureties  to  the 
United  States  shall  not  be  affected  or  impaired  thereby. 

Sec.  30.  And  be  it  farther  enacted.  That  in  case  a  Collector     ^  ,  ^ 

•^  '  _  In  case  of  the 

shall  die,  resign,  or  be  removed,  the  deputies  of  such  Collector  death,     resigna- 

.  .       ,     .  .  tion,   or    removal 

shall  continue  to  act  until  their  successors  are  appointed  ;  and  of    a    Collector, 

,,  „,^,,  ,  .  ....         who  to  act. 

the  deputy  oi  such  Collector  longest  in  service  at  the  time  im- 
mediately preceding  may  and  shall,  until  a  successor  be  ap- 
pointed, discharge  all  the  duties  of  said  Collector ;  and  for  the 
official  acts  and  defaults  of  such  deputy  a  remedy  shall  be  had 
on  the  official  bond  of  the  Collector,  as  in  other  cases  ;  and     g^^^  ^f   <-,j,,. 
of  two  or  more  Deputy  Collectors   appointed  on  the  same  J.^^^'^""     ^^'^^     ^" 
day,  the  one  residing  nearest  the  residence  of  the  Collector  at 
the  time  of  his  de:ith,  resignation,  or  removal,  shall  in  like 
manner  discharge  the  said  duties  until  the  appointment  of  a 
successor ;  and  any  bond  or  security  taken  of  such  deputy  by     B^nj  of  deputy 
such  Collector,  pursuant  to  the  fifth  section  of  this  act,  shall  L°eirVeIc.!for'lo8^ 
be  available  to  his  heirs  or  representatives  to  indemnify  them 
for  loss  or  damage  accruing  from  any  act  of  the  pro])er  deputy 
so  continuing  or  so  succeeding  to  the  duties  of  such  Collector. 

Sec.  31.  And  be  it  further  enacted,  That  it  shall  be  the  duty  collectors  to  coi- 
of  the  Collectors  aforesaid,  or  their  deputies,  in  their  respect-  {axes"  *^impose"d! 
ive  districts,  and  they  are  hereby  authorized,  to  collect  all  the  fJlted.^"™^  ^"" 
duties  and  taxes  imposed  by  this  act,  however  the  same  may     „    .    ,  „    , 

^      .  -.  ,  ,-         ,  ft  Series  I.,  No.  5; 

be  designated,  and  to  prosecute  for  the  recovery  ot  the  same,  p.  U9. 
and  for  the  recovery  of  any  sum  or  sums  which  may  be  for- 
feited by  virtue  of  this  act ;  and  all  fines,  penalties,  and  for-     ^^^^^  ^^  ^^ 
feitures  which  may  be  incurred  or  imposed  by  virtue  of  this  ^e  sued  for. 


ZO  EXCISE   TAX. 

Decision  No  99  •  ^^  ^^^^  ^^^  ^^^  ^®  sned  for  and  recovered,  in  the  name  of 
p.  269.  '  the  United  States,  or  of  the  Collector  within  whose  district 

any  such  fine,  penalty,  or  forfeiture  shall  have  been  incurred, 
in  any  proper  form  of  action,  or  by  any  appropriate  form  of 
proceeding,  before  any  circuit  or  district  court  of  the  United 
States  for  the  district  within  which  said  fine,  penalty,  or  for- 
feiture may  have  been  incurred,  or  before  any  other  court  of 
competent  jurisdiction  ;  and  where  not  otherwise  and  difier- 
ently  provided  for,  one  moiety  thereof  shall  be  to  the  use  of 
Who     has    a  the  United  States,  and  the  other  moiety  thereof  to  the  use  of 

moiety.  *' 

the  person  who,  if  a  Collector  or  Deputy  Collector,  shall  first 
inform  of  the  cause,  matter,  or  thing  whereby  any  such  fine, 
penalty,  or  forfeiture  was  incurred. 
Knowingly  and       ^^'^^  ^^'  ^'^^  ^^  it  further  enacted^  That  if  any  person,  in 
willingly  to  swear  any  case,  matter,  hearing,  or  other  proceeding  in  which  an 
oath  or  aflirmation  shall  be  required  to  be  taken  or  adminis- 
tered under  and  by  virtue  of  this  act,  shall,  upon  the  taking 
of  such  oath  or  aflirmation,  knowingly  and  willingly  swear  or 
aflirm  falsely,  every  person  so  ofiending  shall  be  deemed  guilty 
Peijory.  of  perjury,  and  shall,  on  conviction  thereof,  be  subject  to  the 

like  punishment  and  penalties  now  provided  by  the  laws  of 
the  United  States  for  the  crime  of  perjury. 
Separate     ac-       ^^^-  ^^-  ^'"^  ^^  ^'^  further  enacted,  That  separate  accounts 
the^Trea^m-Tfor  ^^^^  ^^  ^e^i  at  the  treasury  of  all  moneys  received  from  in- 
states,    Territo-  tcrnal  duties  or  taxes  in  each  of  the  respective  States,  Terri- 

ries,    and    collec-  ^  ' 

tioa  districts,  etc.    torics,  and   Collection  districts ;    and   that  separate  accounts 
shall  be  kept  of  the  amount  of  each  species  of  duty  or  tax  that 
shall  accrue,  so  as  to  exhibit,  as  far  as  may  be,  the  amount 
collected  from  each  source  of  revenue,  with  the  moneys  paid 
to  the  Collectors  and  Deputy  Collectors,  and  to  the  other  offi- 
cers employed  in  each  of  the  respective  States,  Territories, 
and  collection  districts,  an  abstract  in  tabular  form  of  which 
accounts  it  shall  be  the  duty  of  the  Secretary  of  the  Treasury, 
annually,  in  the  month  of  December,  to  lay  before  Congress. 
Compensation  to       ^^C-  ^^-  ^1^^  ^6  it  further  enacted.  That  there  shall  be 
^'''Amended         allowcd  to  the  Collcctors  appointed  under  this  act,  in  full  corn- 
Mar.  3,  '68 ;  p.  122.  pensation  for  their  services  and  that  of  their  deputies  in  carry- 
ing this  act  into  eflfect,  a  commission  of  four  per  centum  upon 
the  first  hundred  thousand  dollars,  and  two  per  centum  upon 
all  sums  above  one  hundred  thousand  dollars  ;  such  commis- 
sions to  be  computed  upon  the  amounts  by  them  respectively 
paid  over  and  accounted  for  under  the  instructions  of  the 
Proviso.  Treasury  Department :  Provided,  That  in  no  case  shall  such 

commissions  exceed  the  sum  of  ten  thousand  dollars  per  an 
num,  except  as  hereinafter   provided.     And  there  shall  be 


EXCISE   TAX.  87 

further  allowed  to  each  Collector  his  necessary  and  reasonable 

charges  for  stationery  and  blank  books  used  in  tlie  perform-     siationery  and 

ance  of  his  official  duties,  Avhich,  after  being  duly  examined  ^^'^^^  ^°°'^''' 

and  certified  by  the  Commissioner  of  Internal  Revenue,  shall 

be  paid  out  of  the  treasury  :  Provided,  That  the  Secretary  of     Proviso. 

the  Treasury  be  authorized  to  make  such  further  allowance  as  ^Secretary  of  the 

Treasury         may 

may  be  reasonable  in  cases  in  which,  from  the  territorial  ex-  mate  further  ai- 

„    1         -!•        •  n  1  f   •  ■<  •  lowance,  where  i; 

tent  of  the  district  or  trom  the  amount  oi  internal  duties  col-  may  seem  ju3t. 
lected,  it  may  seem  just  to  make  such  allowance ;  but  the 
whole  compensation  shall  not  exceed  ten  thousand  dollars, 
except  in  collection  districts  embracing  more  than  one  con* 
gressional  district. 

Sec.  35.  And  he  it  further  enacted.  That  when  any  duty  or     Eight    of  ag 
tax  shall  have  been  paid  by  levy  and  distraint,  any  person  or  fastrof  ^^straiuT 
persons  or  party  who  may  feel  aggrieved  thereby  may  apply 
to  the  Assessor  of  the  district  for  relief,  and  exhibit  such  evi- 
dence as  he,  she,  or  they  may  have  of  the  wrong  done,  or  sup- 
posed to  have  been  done,  and  after  a  full  investigation  the  As-     Report  to  the 
sessor  shall  report  the  case,  with  such  parts  of  the  evidence  Commissioner. 
as  he  may  judge  material,  including  also  such  as  may  be  re- 
garded  material   by  the   party  aggrieved,  to   the   Commi.s-    Decision  No.  54 ; 
sioner  of  Internal  Revenue,  who  may,  if  it  shall  be  made  ^'  ^^^ended, 
to  appear  to  him  that  such  duty  or  tax  was  levied  or  collected,  Mar.  3, '63;  p.  120. 
in  whole  or  in  part,  wrongfully  or  unjustly,  certify  the  amount 
wrongfully  and  unjustly  levied  or  collected,  and  the  same  shall 
be  refunded  and  paid  to  the  person  or  persons  or  party  as     Refund  tax. 
aforesaid,  from  any  moneys  in  the  treasury  not  otherwise  ap- 
propriated, upon  the  presentation  of  such  certificate  to  the 
proper  officer  thereof 

Sec.  36.  And  he  it  further  enacted.  That  in  all  cases  of  dis-  Appropriation. 
traint  and  sale  of  goods  or  chattels  for  non-payment  of  taxes  ciuslve°ertdeuce' 
provided  for  in  this  act,  the  bill  of  sale  of  such  goods  or  chat- 
tels given  by  the  officer  making  such  sale  to  the  purchaser 
thereof,  shall  be  conclusive  evidence  of  the  right  of  the  officer 
to  make  such  sale,  and  of  the  correctness  of  his  proceedings 
in  seUing  the  same. 

Sec.  37.  And  he  it  further  enacted.  That  if  for  any  cause,     ^ 

,  ,  .  .  1       1  f.     1  ^"'y  ^^  Presi- 

at  any  time  after  this  act  goes  into  operation,  the  laws  ot  the  dent  in  states  and 

.•^  1  T'o  m-i  c   Territories  wliere 

L  nited  States  can  not  be  executed  m  a  State  or  ierritory  01  this  act  can  not  be 

the  United  States,  or  any  part  thereof,  or  within  the  District  time  "it  g'oe^s  into 

of  Columbia,  it  shall  be  the  duty  of  the  President,  and  he  is 

hereby  authorized,  to  proceed  to  execute  the  provisions  of 

this  act  within  the  limits  of  such  State  or  Territory,  or  part 

thereof,  or  District  of  Columbia,  so  soon  as  the  authority  of 

the  United  States  therein  shall  be  re-established,  and  to  col- 


operation. 


28  EXCISE   TAX. 

lect  the  sums  which  would  have  been  due  from  the  persons 
residing  or  holding  property,  goods,  wares,  or  merchandise, 
object  or  article  therein  liable  to  any  duty,  hcense,  or  tax,  with 
interest  at  the  rate  of  six  per  centum  per  annum  thereon  from 
the  time  such  duty,  license,  or  tax  ought  to  have  been  paid 
until  paid  in  the  manner  and  imder  the  regulations  prescribed 
in  this  act,  so  far  as  applicable,  and  where  not  applicable  the 
assessment  and  levy  shall  be  made  and  the  time  and  manner 
of  collection  regulated  by  the  instructions  and  directions  of 
the  Commissioner  of  Internal  Revenue,  under  the  direction 
of  the  Secretary  of  the  Treasury. 
Officers  to  per-  ^^^'  ^^-  -^'^^  ^«  it  further  enacted.,  That  the  officers  w^ho 
form  duties  im-  niav  be  appointed  under  this  act,  except  within  those  districts 

posed    by  act    of        .  ''  .  '-  ^  .  ,  .    ,      ,  ,  ^ 

August  6, 1861.  withm  any  State  or  Territory  which  have  been  or  may  be 
otherwise  specially  provided  for  by  law,  shall  be,  and  hereby 
are,  authorized,  in  all  cases  where  the  payment  of  such  tax 
has  not  been  assumed  by  the  State,  to  perform  all  the  duties 
relating  to  or  regarding  the  assessment  and  collection  of  the 
direct  tax  imposed  by  an  act  entitled  "  An  act  to  provide  in- 
creased revenue  from  imports  to  pay  interest  on  the  public 
debt,  and  for  other  purposes,"  approved  August  fifth,  eighteen 
hundred  and  sixty-one,  or  any  direct  tax  which  may  be  here- 
Proviso.  after  enacted :  Provided,  That  the  sum  of  nineteen  thousand 

three  hundred  and  twelve  dollars,  direct  tax,  laid  upon  the 
b^lska  credftid!"  Territory  of  Nebraska  by  said  act,  shall  be  paid  and  satisfied 
by  deducting  said  amount  from  the  appropriation  for  legisla- 
tive expenses  of  the  Territory  of  Nebraska  for  the  year  end- 
ing thirtieth  of  June,  eighteen  hundred  and  sixty-three,  and 
no  further  claim  shall  be  made  by  said  Territory  for  legisla- 
Proviso.  tive  expenses  for  said  year  :  Provided,  further.  That  the  State 

Tennessee.        of  Tennessee  shall  have  until  the  first  day  of  December  next 
to  assume  the  payment  of  her  portion  of  said  tax. 

DISTILLED    SPIRITS,  AND    REFINED    COAL    OIL. 

Sec.  39.  And  be  it  further  enacted,  That  it  shall  be  the 

Sing!"*^' ^°'  duty  of  the  Collectors,  within  their  respective  districts,  to 

grant  licenses  for  distilling,  which  licenses  shall  contain  the 

date  thereof,  the  sum  paid,  and  the  time  when  the  same  will 

expire,  and  shall  be  granted  to  any  person,  being  a  resident 

.of  the  United  States,  who  shall  desire  the  same,  by  applica- 

Apphcation    to      .  .  .   .  ,      ^,    „  ^  xiT 

be  in  writing.        tiou,  in  Wilting,  to  such  CoUector,  upon  payment  oi  tne  sum 

or  duty  payable  by  this  act  upon   each  license  requested. 

And  at  the  time  of  applying  for  said  license,  and  before  the 

Bond,  to  report.  Same  is  issued,  the  person  so  applying  shall  give  bond  to  the 

United  States  in  such  sum  as  shall  be  required  by  the  Col- 


Collector       to 
ant  lice 
stilling. 

Contents. 


EXCISE   TAX. 


20 


lector,  and  with  one  or  more  sureties,  to  be  approved  by  said  Form  No.  so 
Collector,  conditioned  that  in  case  any  additional  still  or  stills,  ^^Additionni  suii 
or  other  implements  to  be  used  as  aforesaid,  shall  be  erected 
by  him,  his  agent,  or  superintendent,  he  will,  before  using, 
or  causing  or  permitting  the  same  to  be  used,  rejiort  in 
writing  to  the  said  Collector  the  capacity  thereof,  and  in- 
formation from  time  to  time  of  any  change  in  the  form,  ca- 
pacity, ownership,  agency,  or  superintendence,  which  all  or 
either  of  the  said  stills  or  other  implements  may  undergo ; 
and  that  he  will,  from  day  to  day,  enter,  or  cause  to  be  en- 
tered, in  a  book  to  be  kept  for  that  purpose,  the  number  of 
o-allons  of  si)irits  that  may  be  distilled  by  said  still  or  stills.     Keep  record  of 

»  ^  ini  ..^.  gallons      distilled 

or  other  implements,  and  also  of  the  quantities  of  grain  or  and  quantity  of 
other  vegetable  productions,  or  other  substances,  put  into  the 
mash-tub,  or  otherwise  used  by  him,  his  agent,  or  superin- 
tendent, for  the  purpose  of  producing  spirits,  which  said 
book  shall  be  open  at  all  times  during  the  day  (Sundays  ex- 
cepted) to  the  inspection  of  the  said  Collector,  who  may 
make  any  memorandums  or  transcripts  therefrom ;  and  that 
he  will  render  to  the  said  Collector,  on  the  first,  tenth,  and     And  render  ac 

.      ,n  />i't  1  •i-^T  counts  tri-month- 

twentieth  days  oi  each  and  every  month,  or  withm  five  days  ly 
thereafter,  during  the  continuance  of  said  license,  an  exact 
account,  in  writing,  taken  from  his  books,  of  the  number  of 
gallons  of  spirits  distilled  and  sold,  or  removed  for  consump- 
tion or  sale,  by  him,  his  agent,  oi"  superintendent,  and  the 
proof  thereof,  and  also  of  the  quantities  of  grain  or  other 
vegetable  productions,  or  other  substances,  put  into  the  mash- 
tub,  or  otherwise  used  by  him,  his  agent,  or  superintendent, 
for  the  purpose  of  producing  spirits,  for  the  period  or  frac- 
tional part  of  a  month  then  next  preceding  the  date  of  said 
report,  which  said  report  shall  be  verified  by  affidavit  in  the 
manner  prescribed  by  this  act ;  and  that  he  will  not  sell  or  per-     Not  to  sell  or 

^  •'  '  .  -^  remove  before  m- 

mit  to  be   sold,  or  removed   lor  consumption  or  sale,  any  spection. 
spirits  distilled  by  him  under  and  by  virtue  of  his  said  li- 
cense, until  the  same  shall  have  been  inspected,  gauged,  and 
proved,  and  the  quantity  thereof  duly  entered  upon  his  books, 
as  aforesaid ;  and  that  he  will,  at  the  time  of  rendering  said 
account,  pay  to  the  said  Collector  the  duties  which  by  this     To  pay  duties, 
act  are  imposed  on  the  spirits  so  distilled  ;  and  the  said  bond     The  bond  may 
may  be  renewed  or  changed,  from  time  to  time,  in  regard  to  changed.^^^'^    ""^ 
the  amount  and  sureties  thereof,  according  to  the  discretion 
of  the  Collector. 

Sec.  40.  And  be  if  further  enacted,  That  the  application  in      Application 
writing  made  by  any  person  for  a  license  for  distilling,  as  and"  capadty  "oi 
aforesaid,  shall  state  the  place  of  distilling,  the  number  and  ^''"'  ®"^- 


30  EXCISE   TAX. 

capacity  of  the  still  or  stills,  boiler  or  boilers,  and  the  name 
of  the  person,  firm,  company,  or  corporation  using  the  same ; 
False  statement,  and  any  person  making  a  false  statement  in  either  of  the  said 
Forfeiture.         particulars,  shall  forfeit  and  pay  the  sum  of  one  hundred  dol- 
lars, to  be  recovered  with  costs  of  suit. 

Sec.  41.  And  be  it  further  enacted.  That,  in  addition  to 

Duty  on  spirits     ■,        ,      .  t  i       y»       i  • 

distilled  after  Au-  the  dutics  payable  lor  licenses  herein  provided,  there  shall  be 
^"*    '       ■  paid,  on  all  spirits  that  may  be  distilled  and  sold,  or  removed 

Class  c.  £^^.  consumption  or  sale,  of  first  proof,  on  and  after  the  first 

pAg/"^^ "'''"'  ^^y  °^  August,  eighteen  hundred  and  sixty-two,  the  duty  of 
^^20  cents  per  gal-  twenty  ceuts  On  each  and  every  gallon,  which  shall  be  paid 
by  the  owner,  agent,  or  superintendent  of  the  stiU  or  other 
vessel  in  which  the  said  spirituous  hquors  shall  have  been 
When  payable.    clistiUed ;  wMch  duty  shall  be  paid  at  the  time  of  rendering 
the  accounts  of  spirituous  liquors  so  chargeable  with  duty, 
Proviso.  required  to  be    rendered   by  this  act :  Provided^   that  the 

duty  on  spirituous  liquors  and  all  other  spirituous  beverages 
enumerated  in  this  act  shall  be  collected  at  no  lower  rate 
barfs"'  '"^""^  '^'^  ^^^"  ^^^®  \>2,^\%  of  first  proof,  and  shall  be  increased  in  propor- 
tion for  any  greater  strength  than  the  strength  of  proof 
Meaning  of  the       Sec.  42.  A^ul  he  it  further  enacted^  That  the  term  first 

term,  first  proof.  ^  -\   •      .\  •  n.  .  .„,  „,,, 

prool  used  m  this  act  and  m  section  six  of  the  act  of  March 
second,  eighteen  hundred  and  sixty-one,  entitled,  "  An  act  to 
provide  for  the  payment  of  outstanding  treasury  notes,  to 
authorize  a  loan,  to  regulate  and  fix  the  duties  on  imports, 
and  for  other  purposes,"  shall  be  construed,  and  is  hereby  de- 
clared to  mean,  that  proof  of  a  liquor  which  corresponds  to  fifty 
degrees  of  Tralles'  centesimal  hydrometer,  adopted  by  regu- 
lation of  the  Treasury  Department,  of  August  twelfth,  eight- 
een hundred  and  fifty,  at  the  temperature  of  sixty  degrees  of 
Fahrenheit's  thermometer ;  and.  that  in  reducing  the  tem- 
peratures to  the  standard  of  sixty,  and  in  levying  duties  on 
liquors  above  and  below  proof,  the  table  of  commercial  values, 
contained  in  the  manual  for  inspectors  of  spirits,  prepared  by 
Series  I.,  No.4;  Professor  McCulloh,  under  the  superintendence  of  Professor 
Bache,  and  adopted  by  the  Treasury  Department,  shall  be 
used  and  taken  as  giving  the  proportions  of  absolute  alcohol 
in  the  liquids  gauged  and  proved  according  to  which  duties 
shall  be  levied. 

Sec.  43.  And  he  it  further  enacted^  That  there  shall   be 

apSSb/coi-  <^^^ig"^ted   by   the    Collector   in   every  assessment   district 

lector.  where  the  same  may  be  necessary  one  or  more  inspectors. 

Oath.  ^vho  shall  take  an  oath  faithfully  to  perform  their  duties  in 

Series  I.,  No.  4;  such  form  as  the  Commissioner  of  Internal  Revenue  shall 

p.  140. 

Fees,  prescribe,  and  who  shall  be  entitled  to  receive  such  fees  as 


EXCISE   TAX.  31 

may  be  fixed  and  prescribed  by  said  Commissioner.     And  all     Aii  spinu  dis- 
spirits  distilled  as  aforesaid  by  any  person  licensed  as  afore-  epeeted         and 
said  shall,  before  the  same  is  used,  or  removed  for  consump- 
tion or  sale,  be  inspected,  gauged,  and  proved  by  some  person 
so  as  aforesaid  designated  for  the  performance  of  such  duties, 
and  who  shall  mark  upon  the  cask  or  other  package  contain- 
ing such  spirits,  in  a  manner  to  be  prescribed  by  said  Com-      stiiesL.No.i; 
missioner,  the  quantity  and  proof  of  the  contents  of  such  cask  P"  ^^^" 
or  package,  with  the  date  of  inspection  and  the  name  of  the 
inspector.     And  any  person  who  shall  attempt  fraudulently     P<^i"  franduipnt 

^  ''    '■  .  ....  attempt  to  evade 

to  evade  the  payment  of  duties  upon  anj^  spirits  distilled  as  payment  of  du 

n  . -,    ,       \  "^       .         .  ^11  1,    ties,  by  Changing 

aforesaid,  by  changing  in  any  manner  the  mark  upon  any  such  mariis. 
cask  or  package,  shall  forfeit  the  sum  of  five  hundred  dollars     Forfeiture, 
for  each  cask  or  package  so  altered  or  changed,  to  be  recov- 
ered as  hereinbefore  provided.     And  the  fees  of  such  inspec- 
tor shall  in  all  cases  be  paid  by  the  owner  of  the  spirits  so     owners  to  pay 
inspected,   gauged,   and  proved.      And  any  such   inspector  fees  of  inspectors. 
who    shall  knowingly  put  upon  any  such  cask  or  package 
any  fiilse  or  fraudulent  mark  shall  be  liable  to  the  same  pen-     Penalty  for  raise 

•'  _  ^  or  fraudulent 

alty  hereinbefore  provided  for  each  cask  or  package  so  fraud-  marking, 
ulently  marked.     And  any  person  who  shall  use  any  cask  or 
package  so  marked,  for  the  purpose  of  selling  spirits  of  a 
quality  different  from  that  so  inspected,  shall  be  subject  to  a 
like  penalty  for  each  cask  or  package  so  used. 

Sec.  44.  A9id  be  it  further  oiacted,  That  the  owner  or  own-     Distiller    may 
ers  of  any  distillery  may  erect,  at  his  or  their  own  expense,  a 
warehouse  of  iron,  stone,  or  brick,  with  metal  or  other  fire- 
proof roof,  to  be  contiguous  to  such  distillery  ;  and  such  ware-  i9?^p.'224"     ^'^ 
house,  when  approved  by  the  Collector,  is  hereby  declared  a 
bonded  w%arehouse  of  the  United  States,  and  shall  be  used 
only  for  storing  distilled  spirits,  and  to  be  under  the  custody 
of  the  Collector  or  his  Deputy.     And  the  duty  on  the  spirits 
stored  in  such  warehouse  shall  be  paid  when  and  as  it  is  sold     Duty  to  be  paid 
or  removed  from  such  M^arehouse  for  sale.  ^r  reinoved.^ '" 

Sec.  45.  And  be  it  further  enacted^  That  every  person  who, 

-.  .,,  i',^  Kecordof  quan« 

on  the  first  day  of  August,  eighteen  hundred  and  sixty-two,  tity    of     spinu 
shall  be  the  owner  of  any  still,  boiler,  or  other  vessel,  used  or  ™^  "'  *°  '  ^  '^' 
intended  to  be  used  for  the  purpose  of  distilling  spirituous  juifi7f''G2,''p.'90. 
liquors,  as  hereinbefore  provided,  or  who  shall  have  such  stiU, 
boiler,  or  other  vessel  under  his    superintendence,  either  as 
agent  for  the  owner  or  on  his  own  account,  and  every  person 
who,  after  said  day,  shall  use  or  intend  to  use  any  still,  boiler, 
or  other  \essel,  as  aforesaid,  either  as  owner,  agent,  or  other- 
wise, shall  from  day  to  day  make  true  and  exact  entry,  or 
cause  to  be  entered,  in  a  book  to  be  kept  by  him  for  that  pur- 


Amended, 

Mar.  3,  '63,  p.  105 


erect  flre-proof 
warehouse,  to  be 
declared  a  bond- 
ed warehouse. 


Amended, 
Mar.  3, '68;  p.  105 


Form  No.  14. 


Eecord  of  quan- 


OZ  EXCISE    TAX. 

pose,  the  number  of  gallons  of  spirituous  liqnors  distilled  by 
tim,  and  also  the  number  of  gallons  sold,  or  removed  for  con- 
smnption  or  sale,  and  the  proof  thereof,  which  book  shall  al- 
ways be  open  in  the  daytime,  Sundays  excepted,  for  the  in- 
spection of  the  said  Collector,  who  may  take  any  minutes, 
memorandums,  or  transcripts  thereof,  and  shall  render  to  said 
montwy  acounts    Collector,  on  the  first,  tenth,  and  twentieth  days  of  each  and 
every  month  in  each  year,  or  within  five  days   thereafter,  a 
general  account  in  writing,  taken  from  his  books,  of  the  num- 
ber of  gallons  of  spirituous  liquors  distilled  and  sold,  or  re- 
form No.  26.      moved  for  consumption  or  sale,  and  the  proof  thereof,  for  the 
period  or  fractional  part  of  a  month  preceding  said  day,  or 
for  such  portion  thereof  as  may  have  elapsed  from  the  date  of 
said  entry  and  report  to  the  said  day  which  shall  next  ensue  ; 
and  shall  also  keep  a  book,  or  books,  in  a  form  to  be  pre- 
°'^™    "■    ■      scribed  by  the  Commissioner  of  Internal  Revenue,  and  to  be 
open  at  aU  seasonable  hours  for  inspection  by  the  Collector 
and  Assessor  of  the  district,  wherein  shall  be  entered,  from 
tity*o?gr^n^ete!j  day  to  day,  the  quantities  of  grain,  or  other  vegetable  pro- 
^^^^'  ductions,  or  other  substances  put  into  the  mash-tub  by  him, 

his  agent,  or  superintendent,  for  the  purpose  of  producing 
spirits  ;  and  shall  verify  or  cause  to  be  verified  the  said  en- 
tries, reports,  books,  and  general  accounts,  by  oath  or  afiirma- 
tion,  to  be  taken  before  the  Collector  or  some  other  officer 
authorized  by  the  laws  of  the  State  to  administer  the  same 
according  to  the  form  required  by  this  act,  where  the  same  is 
To  pay  duties  prescribed  ;  and  shall  also   pay  to  the  Collector  the  duties 
count  is  rendered'  which  by  this  act  ought  to  be  paid  on  the  spirituous  liquors 
so  distilled  and  sold,  or  removed  for  consumption  or  sale,  and 
in  said  accounts  mentioned,  at  the  time  of  rendering  an  ac- 
count thereof. 
Collectors  may       Sec.  46.  And  be  it  further  enacted,  That  the  Collector  of 
fJnd'orsliTp  di's-  any  district  may  grant  a  permit  to  the  owner  or  owners  of 
iniptctwn.'^  ''"'"'  a"y  distillery  within  his  district  to  send  or  ship  any  spirits, 
the  product  of  said  distillery,  after  the  quantity  and  proof 
thereof  shall  have  been  ascertained  by  inspection  according  to 
the  provisions  of  this  act,  to  any  place  without  said  district 
and  within  the  United  States ;  and  in  such  case  the  liill  of 
Series  I, No.  4;  lading  or  receipt  (which  shall  be  in  such  form  as  the  Commis- 
Form  No.  83;  sioner  of  Internal  Revenue  may  direct)  of  the  same  shall  be 
taken  in  the  name  of  the  Collector  of  the  district  in  which  the 
■  distillery  is  situate,  and  the  spirits  aforesaid  shall  be  consigned, 
in  such  bill  of  lading  or  receipt,  to  the  Collector  of  the  dis- 
Dnties   to    be  trict  in  which  the  place  is  situate,  whither  the  spirits  is  sent 

paid    upon   am-  '^  ^i-  .,..  ,,, 

vai.  or  shipped,  and  the  amount  oi  duties  upon  satd  spirits  shall 


EXCISE    TAX.  33 

be  stated  in  the  receipt ;  nnd  upon  the  arrival  of  the  spirits, 
and  upon  the  demand  of  the  Collector  aforesaid,  the  agent  of 
the  distillery  (and  the  name  of  the  agent,  for  the  convenience 
of  the  Collector,  shall  always  appear  in  the  bill  of  lading  or 
■receipt)  shall  pay  the  duties  upon  the  said  spirits,  with  the 
expense  of  freight,  and  every  other   expense  which  has  ac- 
crued thereupon  ;  and  the  said  Collector,  upon  the  payment 
of  the  duties  aforesaid,  shall  deliver  the  bill  of  lading  or  re- 
ceipt and  the  spirits  to  the  agent  of  the  said  distillery ;  and     if  duties    not 
if  the  duties  are  not  paid  as  aforesaid,  then  the  said  spirits  ^tortd?'and^°ten 
shall  be  stored  at  the  risk  and  cost  of  the  owner  or  agent  P,"^,'^"'-  ^'^'^"'^ 
thereof,  who  shall  pay  an  addition  of  ten  per  centum  there- 
upon ;  and  all  the  general  provisions  of  this  act,  in  reference 
to  liens,  penalties,  and  forfeitures,  as  also  in  reference  to  the     ^^^^'^  ^*<'- 
collection,  shall  apply  thereto,  and  be  enforced  by  the  Collec- 
tor of  the  district  in  which  the  spirits   may  be :   Provided^      Proviso. 
That  no  permit  shall  be   granted,  under  this  section,  for  a     no  permit  for 
quantity  less  than  fifty  barrels  :  And  provided^  further^  That  J.pssihan  fifty  bar- 
the  Commissioner  of  Internal  Revenue,  under  the  direction  of     P''°^^<'- 
the  Secretary  of  the  Treasury,  may  make  such  further  regu- 
lations and  require  such  further  securities  as  he  may  deem 
proper,  in  order  to  protect  the  revenue  and  to  carry  out  the 
spirit  and  intent  of  this  section. 

Sec.  47.  And  he  it  further  enacted.,  That  distilled  spirits 
may  be  removed  from  the  place  of  manufacture  for  the  pur-     nistiiied  spirits 

J  i-  r  and   refined   coal 

pose  of  being  exported,  or  for  the  purpose  of  being  re-dis-  o'l  may   ^e  re- 
tilled  for  export,  and  refined  coal  oil  may  be  removed  for  the  portation. 
purpose  of  being  exported,  after  the  quantity  of  spirits  or  oil    Decision  No  "o- 
so  removed  shall  have  been  ascertained  by  inspection,  accord-  P-|jfg^     .^^^  ^^ 
ing  to  the  provisions  of  this  act,  upon  and  with  the  written  t'on. 
permission  of  the  Collector  or  Deputy  Collector  of  the  dis- 
trict, without  payment  of  the  duties  thereon  previous  to  such 
removal,  the  owner  thereof  having  first  given  bond  to  the     Bond. 
United  States,  with  sufficient  sureties,  in  the   manner   and 
form  and  under  regulations  prescribed  by  the  Commissioner     Form  No.  82 ; 
of  Internal  Revenue,  and  in  at  least  double  the  amount  of  said 
duties,  to  export  the  said  spirits  or   oil  or  pay  the  duties    Decision  No.  16; 
thereon  within  such  time  as  may  be  prescribed  by  the  Com- 
missioner, which  time  shall  be  stated  in  said  bond  :  Provided^     Proviso. 
That  any  person  desiring  to  give  such  bond  shall  first  make 
oath,  before  the  Collector  or  Deputy  Collector  to  whom  he     oath. 
may  apply  for  a  permit  to  remove  any  such  spirits  or  oil,  in 
manner  and  form  to  be  prescribed  by  said  Commissioner,  that     Form  No.  8i ; 
he  intends  to  export  such  liquors  or  oil,  and  that  he  desires  to  P'    '  • 
obtain  said  permit  for  no  other  purpose  w^hatever  ;  and  any  p.  1.37     "'     '   ' 


34  EXCISE   TAX. 

Collector  or  Deputy  Collector  is  hereby  authorized  to  admin 

Proviso.  jg^g,.  g,j(>}j  Qa^]^  .  And  provided^  further^  That  no  such  remov- 

al shall  be  permitted  -where  the  amount  of  duties  does  not 
d^tie^"iess^thaa  ©xceed  the  sum  of  three  hundred  dollars,  nor  in  any  case 
*^"^-  where  the  person  desiring  such  permission  has  failed  to  per- 

form the  obligation  of  any  bond  previously  given  to  the  Uni- 
ted States  for  the  removal  of  any  such  articles,  until  the  same 
shall  have  been  fully  kept  and  performed.     And  the  CoUec- 

When  bond  may  tor  of  the  district  in  which  any  such  bond  may  be  given  is 
authoi'ized  to  cancel  said  bond  on  payment  of  said  duties, 

Series  I  No.  4-  with  interest  thereon,  at  a  rate  to  be  fixed  by  said  Commis- 
P- 1^^-  sioner,  and  all  proper  charges,  if  said  liquors  or  oil  shall  not 

have  been  exported,  or  upon  satisfactory  proof  that  the  same 
have  been  duly  exported  as  aforesaid.     And  in  case  of  the 

In  case  of  breach  of  the  obligation  of  any  such  bond,  the  same  shall  be 
forthwith  forwarded  by  the  Collector  of  the  district  to  the 
Commissioner  of  Internal  Revenue,  to  be  by  him  placed  in  the 
hands  of  the  First  Comptroller  of  the  Treasury,  who  shall 

Proceedings.  cause  the  Same  proceedings  to  be  taken  thereon  for  the  pur- 
pose of  collecting  the  duties,  interest,  and  charges  aforesaid, 
as  are  provided  in  this  act  in  case  of  a  delinquent  Collector. 

Entries  in  dis-  Sec.  48.  And  he  it  further  enacted^  That  the  entries  made 
be  verified!  *  °  in  the  books  of  the  distiller,  required  to  be  kept  in  the  fore- 
going section,  shall,  on  the  first,  tenth,  and  twentieth  days  of 
each  and  every  month,  or  within ^we  days  thereafter,  be  veri- 
fied by  oath  or  afl&rmation,  to  be  taken  as  aforesaid,  of  the 
person  or  persons  by  whom  such  entries  shall  have  been  made, 
which  oath  or  affirmation  shall  be  certified  at  the  end  of  such 
entries  by  the  Collector  or  ofiicer  administering  the  same,  and 

Form  of  oath,  ^hall  be,  in  substance,  as  follows:  "I  do  swear  (or  afiirm) 
that  the  foregoing  entries  were  made  by  me  on  the  respective 
days  specified,  and  that  they  state,  according  to  the  best  of 
my  knowledge  and  belief,  the  whole  quantity  of  spirituous 
liquors  distilled  and  sold,  or  removed  for  consumption  or 
sale,  at  the  distillery  owned  by  ,  in  the  county  of 

,  amounting  to  gallons,  according  to  proof  pre- 

scribed by  the  laws  of  the  United  States." 

Entries  made  by       Sec.  49.  And  he  it  further  enacted^  That  the  owner,  agent, 

bo'veriK.""*  ^^  o^'  Superintendent  aforesaid,  shall,  in  case  the  original  entries 

required  to  be  made  in  his  books  by  this  act  shall  not  have 

been  made  by  himself,  subjoin  to  the  oath  or  aftirmation  of 

the  person  by  whom  they  were  made  the  following  oath  or 

O^tii.  affirmation,  to  be  taken  as  aforesaid :  "  I  do  swear  (or  affii'm) 

that,  to  the  best  of  my  knowledge  and  belief,  the  foregoing 
entries  are  just  and  true,  and  that  I  have  taken  all  the  means 
ia  my  power  to  make  them  so." 


Excihi-:  TAX.  36 

BEER,  LAGER  BEER,  ALE,  RORTER,  AND  OTHER 
FERMENTED  LIQUORS. 

Sec.  50.  And  he  it  further  enacted^  That  on  and  after  the     Duty  on  beer, 
first  day  of  August,  eigliteen  hundred  and  sixty-two,  there  palter,  etc!"^'  ''''^' 
shall  be  paid  on  all  beer,  lager  beer,  ale,  jDorter,  and  other 
similar  fermented  liquors,  by  whatever   name  such  liquors 
may  be  cafled,  a  duty  of  one  dollar  for  each  and  every  barrel 
containing  not  more  than  thirty-one  gallons,  and  at  a  like  rate  MaA'"'S'-*^'''ii9 
for  any  other  quantity  or  for  fractional  j^arts  of  a  barrel, 
which  shall  be  brewed  or  manufactured  and  sold  or  removed 
for  consumj^tion  or  sale  within  the  United  States  or  the  Ter- 
ritories thereof,  or  within  the  District  of  Ck)lumbia  after  that 
day ;  which  duty  shall  be  paid  by  the  owner,  agent,  or  super-     Duty,  by  whom 
intendent  of  the  brewery  or  premises  in  which  such  fermented  p"fd.^^'^'^"  '**  ^* 
liquors  shall  be  made,  and  shall  be  paid  at  the  time  of  render- 
ing the  accounts  of  such  fermented  liquors  so  chargeable  with  no.'To!'^  '     '"^™ 
duty,  as  required  to  be  rendered  by  the  following  section  of 
this  act:  Provided^  that  fractional  j^arts  of  a  barrel  shall  be     Proviso:  Frac- 
halves,  quarters,  eighths,  and  sixteenths,  and  any  fractional  bar"tis,  "^how  ll- 
part  containing  less  than  one-sixteenth  shall  be  accounted  one-  *="*i"'^<i- 
sixteenth ;  more  than  one-sixteenth,  and  not  more  than  one- 
eighth,  shall  be  accounted  one-eighth ;  more  than  one-eighth, 
and  not  more  than  one-quarter,  shall  be  accounted  one-quarter; 
more  than  one-quarter,  and  not  more  than  one-half,  shall  be 
accounted  one-half;   more  than  one-half  shall  be  accounted 
one  barrel. 

Sec.  51.  And  he  it  further  enacted^  That  every  person  who,     Record  of  quan- 
on  said  first  day  of  August,  eighteen  hundred  and  sixty-two,  ^''^  °'^  ='''""'  ''"'■ 
shall  be  the  owner  or  occupant  of  any  brewery  or  premises       Amended, 
used  or  intended  to  be  used  for  the  purpose  of  brewing  or  m^"".  s, '63 ;  p.  120. 
making  such  fermented  liquors,  or  who  shall  have  such  prem- 
ises under  his  control  or  superintendence,  as  agent  for  the 
owner  or  occupant,  or  shall  have  in  his  possession  or  custody 
any  vessel  or  vessels  intended  to  be  used  on  said  premises  in 
the  manufacture  of  beer,  lager  beer,  ale,  porter,  or  other  simi- 
lar fermented  liquors,  either  as  owner,  agent,  or  otherwise, 
shall,  from  day  to  day,  enter  or  cause  to  be  entered  in  a  book      Y<iTx&  No.  it. 
to  be  kept  by  him  for  that  purpose,  and  which  shall  be  open 
at  all  times,  except  Sundays,  between  the  rising  and  setting 
of  the  sun,  for  the  inspection  of  said  Collector,  who  may  take 
any  minutes,   or  memorandums,   or  transcripts  thereof,   the 
quantities  of  grain,  or  other  vegetable  productions  or  other 
substances,  put  into  the  mash-tub,  or  otherwise  used  for  the 
purpose  of  producing  beer  or  for  any  other  pui'pose,  and  the 


36  EXCISE   TAX. 

quantity  or  number  of  barrels  and  fractional  parts  of  barrels 
of  fermented  liquors  made  and  sold,  or  removed  for  consump- 
tion or  sale,  keeping  separate  account  of  the  several  kinds 
and  descriptions ;  and  shall  render  to  said  Collector,  on  the 
Bender  monthly  first  day  of  cach  month  in  each  year,  or  within  ten  days 
L^o^He^ctor.  "^  thereafter,  a  general  account,  in  writing,  taken  from  his  books, 
of  the  quantities  of  grain,  or  other  vegetable  productions  or 

Form  No.  18.  ,  \  .  ,  ,         ^  ,  • 

Other  substances,  put  into  the  mash-tub,  or  otherwise  used  lor 
the  purpose  of  producing  beer,  or  for  any  other  purpose,  and 
the  quantity  or  number  of  barrels  and  fractional  parts  of 
barrels  of  each  kind  of  fermented  hquors  made  and  sold,  or 
removed  for  consumption  or  sale,  for  one  month  preceding 
said  day,  and  shall  verify,  or  cause  to  be  verified,  the  said 

On  oath.  entries,  reports,  books,  and  general  accounts,  on  oath  or  af- 

firmation, to  be  taken  before  the  Collector  or  some  officer 
authorized  by  the  laws  of  the  State  to  administer  the  same 
according  to  the  form  required  by  this  act  where  the  same  is 

Pay  duties  at  prescribed ;  and  shall  also  pay  to  the  said  Collector  the  duties 
accountI^'^'"^"'°°  which,  by  this  act,  ought  to  be  paid  on  the  liquor  made  and 
sold,  or  removed  for  consumption  or  sale,  and  in  the  said 
accounts  mentioned,  at  the  time  of  rendering  the  account 
thereof,  as  aforesaid.  But  where  the  manufacturer  of  any 
beer,  lager  beer,  or  ale,  manufactures  the  same  in  one  collec- 
tion district,  and  owns  or  hires  a  depot  or  warehouse  for  the 

Kemovai    for  Storage  and  sale  of  such  beer,  lager  beer,  or  ale  in  another 

thorlfed  "^"^  ^^'  collcction  district,  he  may,  instead  of  paying  to  the  Collector 

of  the  district  where  the  same  was  manufactured  the  duties 

^DeasionNo.57;  chargeable  thereon,  present  to  such  Collector  or  his  deputy 

an  invoice  of  the  quantity  or  number  of  barrels  about  to  be 

removed  for  the  purpose  of  storage  and  sale,  specifying  in 

luvoice.  such  invoice,  with  reasonable  certainty,  the  depot  or  ware- 

house in  which  he  intends  to  place  such  beer,  lager  beer,  or 
ale ;  and  thereupon  such  Collector  or  deputy  shall  indorse  on 

Permit.  such  invoice  his  permission  for  such  removal,  and  shall  at  the 

Form  No.  29 ;  game  time  transmit  to  the  Collector  of  the  district  in  which 
p-  It's- 
Seriesi.,  No.  4;  such  depot  or  warchousc  is  situated  a  duplicate  of  such  in- 

^Dupiicate.         voicc ;   and  thereafter  the  manufacturer  of  the  beer,  lager 

beer,  or  ale  so  removed  shall  render  the  same  account,  and 

Duties.  pay  the  same  duties,  and  be  subject  to  the  same  liabilities 

and  penalties,  as  if  the  beer,  lager  beer,  or  ale  so  removed 

had  been  manufactured  in  the  district.     The  Commissioner 

of  Internal  Revenue  may  prescribe  such  rules  as  he  may  deem 

necessary  for  the  purpose  of  carrying  the  provisions  of  this 

section  into  effect. 

Original  entries         ^  a      t  t      .  t  -rmii  •  t 

to  be  veritied.  Sec.  52.  And  be  tt  further  enacted^  Ihat  the  entries  made 


EXCISE   TAX. 


37 


in  the  books  required  to  be  kept  by  the  foregoing  section 
shall,  on  said  first  day  of  each  and  every  month,  or  within 
ten  days  thereafter,  be  verified  by  the  oath  or  aflirmation,  to 
be  taken  as  aforesaid,  of  the  person  or  persons  by  whom  such 
entries  shall  have  been  made,  which  oath  or  affirmation  shall  be 
certified  at  the  end  of  such  entries  by  the  Collector  or  officer 
administering  the  same,  and  shall  be,  in  substance,  as  follows : 

"  I  do  swear  (or  affirm)  that  the  foregoing  entries  were 
made  by  me  on  the  respective  days  specified,  and  that  they 
state,  according  to  the  best  of  my  knowledge  and  belief,  the 
whole  quantity  of  fermented  liquors  either  brewed  or  brewed 
and  sold  at  the  brewery  owned  by  ,  in  the  county 

of  ,  amounting  to  barrels." 

Sec.  53.  And  be  it  further  enacted,  That  the  owner,  agent, 
or  superintendent  aforesaid,  shall,  in  case  the  original  entries 
required  to  be  made  in  his  books  shall  not  have  been  made  by 
himself,  subjoin  to  the  oath  or  affirmation  the  following  oath 
or  affirmation,  to  be  taken  as  aforesaid : 

"I  do  swear  (or  affirm)  that,  to  the  best  of  my  knowledge 
and  belief,  the  foregoing  entries  are  just  and  true,  and  that  I 
have  taken  all  the  means  in  my  power  to  make  them  so." 

Sec.  54.  And  be  it  farther  enacted,  That  the  owner,  agent, 
or  superintendent  of  any  vessel  or  vessels  used  in  making 
fermented  liquors,  or  of  any  still,  boiler,  or  other  vessel  used 
in  the  distillation  of  spirits  on  which  duty  is  payable,  who 
shall  neglect  or  refuse  to  make  true  and  exact  entry  and  re- 
port of  th^  same,  or  to  do,  or  cause  to  be  done,  any  of  the 
things  by  this  act  required  to  be  done  as  aforesaid,  shall  for- 
feit for  every  such  neglect  or  refusal  all  the  liquors  and  spirits 
made  by  or  for  him,  and  all  the  vessels  used  in  making  the 
same,  and  the  stills,  boilers,  and  other  vessels  used  in  distillar 
tion,  together  with  the  sum  of  five  hundred  dollars,  to  be 
recovered  with  costs  of  suit ;  which  said  liquors  or  spirits, 
with  the  vessels  containing  the  same,  with  all  the  vessels 
used  in  making  the  same,  may  be  seized  by  any  Collector  of 
internal  duties,  and  held  by  him  until  a  decision  shall  be  had 
thereon  according  to  law :  Provided,  that  such  seizure  be 
made  within  thirty  days  after  the  cause- for  the  same  may 
have  occurred,  and  that  proceedings  to  enforce  said  forfeiture 
shall  have  been  commenced  by  such  Collector  within  twenty 
days  after  the  seizure  thereof  And  the  proceedings  to  en- 
force said  forfeiture  of  said  property  shall  be  in  the  nature  of 
a  proceeding  in  rem,  in  the  Circuit  or  District  Court  of  the 
United  States  for  the  district  where  such  seizure  is  made,  or 
in  any  other  court  of  competent  jurisdiction. 


Amended, 
Ml  r.  3, '63;  p.  128. 


Entries  made  by 
other  persons  to 
be  verified. 


Amended, 
Mar.o, 'G3;p.l20. 


For  neglect  or 
refusal  to  make 
true  entry  and  re- 
ports. 

Amended, 
M.ir.3,'63;p.l20 


Seizure. 
Proviso. 


Proceedings. 


38  EXCISE    TAX. 

When  duties  on,  Sec.  55.  And  be  it  farther  enacted^  That  in  all  cases  in 
«me  ofrendwing  which  the  duties  aforesaid,  payable  on  sjiirituons  liquors  dis- 
cent."added.°  ^^'  tUled  and  sold,  or  removed  for  consumption  or  sale,  or  beer, 

lager  beer,  ale,  porter,  and  other  similar  fermented  liquors, 

Amended,        ^^  not  be  paid  at  the  time  of  rendering  the  account  of  the 

Mar.  3, '63;  p.  105.  game^  ^g  herein  required,  the  person  or  persons  chargeable 

therewith  shall  pay,  in  addition,  ten  per  centum  on  the  amount 

thereof;  and,  until  such  duties  Avith  such  addition  shall  be 
Lien.  paid,  they  shall  be  and  remain  a  lien  upon  the  distillery  where 

such  liquors  have  been  distilled,  or  the  brewery  where  such 

liquois  have  been  brewed,  and  upon  the  stills,  boilers,  vats, 

and  all  other  implements  thereto  belonging,  until  the  same 

Eefusui  or  neg-  shall  have  been  paid ;  and  in  case  of  refusal  or  neglect  to  pay 

in  teu'dJyZ  ^'  "  Said  duties,  with  the  addition,  Avithin  ten  days  after  the  same 

shall  have  become  payable,  the  amount  thereof  may  be  re- 
Distraint   and  covered  by  distraint  and  sale  of  the  goods,   chattels,   and 

effects  of  the  delinquent;  and  in  case  of  such  distraint,  it 
Forms,  p.  197.     ^c^  j^g  ti^g  ju^y  Qf  ^he  officer  charged  with  the  collection  to 

make,  or  cause  to  be  made,  an  account  of  the  goods,  chattels, 
Copy  of  account,  or  effects  which  maybe  distrained,  a  copy  of  which,  signed 
Berved."  ''^*^'    "^  by  the  officer  making  such  distraint,  shall  be  left  with  the 

OAvner  or  possessor  of  such  goods,  chattels,  or  effects,  at  his. 

Forms,  p.  204.      ,  ,     •      -,        n-  •  ,  ,.     ,  -,  l    ^  \ 

her,  or  their  dwelhng,  with  a  note  oi  the  sum  demanded,  and 
the  time  and  place  of  sale;  and  said  officer  shaU  forthAvith 
Advertisement  cause  a  notification  to  be  published  in  some  newspaper,  if  any 
Posters.  there  be,  wdthin  the  county,  and  pubHcly  posted  up  at  the 

post-office  nearest  to  the  residence  of  the  person  AVhose  prop- 
erty shaU  be  distrained,  or  at  the  court-house  of  the  same 
county,  if  not  more  than  ten  miles  distant,  which  notice  shall 
specify  the  articles  distrained,  and  the  time  and  place  pro- 
posed for  the  sale  thereof,  Avhich  time  shall  not  be  less  than 
Time,  not  less  ten  days  from  the  date  of  such  notification,  and  the  place 

than  ten  da)  8  af-  -,    r  -,  i  r-  mt  ^i 

ter  date  of  notice,  proposed  lor  sale  not  more  than  nve  miles  distant  irom  the 
Proviso :  Goods,  place  of  making  such  distraint:  Provided,  That  in  CA'ery  case 

on  payment  of  d^e-  of  distraiut  for  the  payment  of  the  duties  aforesaid,  the  goods, 
chattels,  or  effects  so  distrained  may  and  shall  be  restored  to 
the  ovA'iier  or  possessor  if,  piior  to  the  sale  thereof,  payment 
or  tender  thereof  shall  be  made  to  the  proper  officer  charged 
Avith  the  collection,  of  the  full  amount  demanded,  together 
with  such  fee  for  levying  and  advertising,  and  such  sum  for 
the  necessary  and  reasonable  expenses  of  removing  and  keep- 
ing the  goods,  chattels,  and  effects  so  distrained  as  may  bo 
alloAved  in  like  cases  by  the  laAvs  or  practice  of  the  State  or 
Territory  wherein  the  distraint  shall  have  been  made ;  but  in 
case  of  non-payment  or  neglect  to  tender  as  aforesaid,  the 


EXCISE   TAX.  69 

said  officer  shall  proceed  to  sell  the  said  goods,  chattels,  and     Saie, 

effects  at  public  auction,  after  due  notice  of  the  time  and 

place  of  sale,  and  may  and  shall  retain  from  the  proceeds  of 

such  sale  the  amount  demandable  for  the  use  of  the  United 

States,  with  the  said  necessary  and  reasonable  expenses  of 

said  distraint  and  sale,  as  aforesaid,  and  a  commission  of  five     Five  per  cent 

^,  r       1,  •  J      •  ii  1  commission. 

per  centum  thereon  for  his  own  use  ;  rendering  the  overplus,     oyerpi^g, 
if  any  there  be,  to  the  person  whose  goods,  chattels,  and 
effects  shall  have  been  distrained. 

Sec.  56.  A?id  be  it  further  enacted^  That  every  person  li-     Every  licensed 
censed  as  aforesaid  to  distill  spirituous  liquors,  or  hcensed  as  fofuruisi^abslract 
a  brewer,  shall,  once  in  each  month,  upon  the  request  of  the  ^^^  bookl%o"  aT- 
Assessor  or  Assistant  Assessor  for  the  district  in  which  his  lessors  monthly, 
business  as  a  distiller  or  brewer  may  be  carried  on,  respect-     j-^rm  No.  15. 
ively,  furnish  the  said  Assessor  or  Assistant  Assessor  Avith  an 
abstract  of  the  entries  upon  his  books,  herein  provided  to  be 
made,  showing  the  amount  of  spirituous  liquor  distilled  and 
sold,  or  removed  for  consumption  or  sale,  or  of  beer,  lager     Form  No.  19. 
beer,  ale,  porter,  or  other  fermented  liquor  made  and  sold,  or 
removed  for  consumption  or  sale,  during  the  preceding  mouth,     Form  No.  27. 
respectively;    the  truth  and  correctness  of  which  abstract 
shall  be  verified  by  the  oath  of  the  party  so  furnishing  the 
same.     And  the  said  Assessor  or  Assistant  Assessor  shall     genes  i.  No.  5; 
have  the  right  to  examine  the  books  of  such  person  for  the  p-  i^^. 
purpose  of  ascertaining   the   correctness   of  such   abstract. 
And  for  any  neglect  to  furnish  such  abstract  when  requested, 
or  refusal  to  furnish  an  examination  of  the  books  as  aforesaid, 
the  person  so  neglecting  shall  forfeit  the  sum  of  five  hundred     Forfeiture, 
dollars. 

LICENSES. 

Sec.  57.  And  he  it  further  enacted,  That  from  and  after  the     After  Aug.  ist, 
first  day  of  August,  eighteen  hundred  and  sixty-two,  no  per 


1S62,  no  person  to 
carry    on    trades 


tainod. 

Amended, 


in,  prosecute,  or  carry  on,  either  of  the  trades  or  occupations 

mentioned  in  section  sixty-four  of  this  act,  until  he  or  they  juiy I've'i ;  p.  99. 

shall  have  obtained  a  license  therefor  in  the  manner  hereinaf-  Mar.  3, '63 ,  p.  120. 
ter  provided. 

Sec.  58.  And,  he  it  further  enacted,  That  every  person,  asso-     Requirements 

*  ,  .  >.•  1      •    •         i        1       to    obtain    a    li- 

ciation  of  persons,  partnership,  or  corporation,  desiring  to  ob-  cense. 

tain  a  license  to  engage  in  any  of  the  trades  or  occupations 

named  in  the  sixty-fourth  section  of  this  act,  shall  register 

with  the  Assistant  Assessor  of  the  assessment  district  in  which     Application. 

he  shall  design  to  carry  on  such  trade  or  occupation — first,  p^^g'""  ^'*-  " 

his,  or  their,  name  or  style  ;  and  in  case  of  an  association  or 


4:0  EXCISE   TAX. 

partnership,  the  names  of  the  several  persons  constituting 
Decision  No.  9 ;  ^^q}^  association  or  partnership  and  their  places  of  residence  ; 
^'  ^  ■  second,  the  trade  or  occupation  for  which  a  license  is  desired ; 

third,  the  place  where  such  trade  or  occupation  is  to  be  car- 
ried on  ;  fourth,  if  a  rectifier,  the  number  of  barrels  he  de- 
signs to  rectify  ;  if  a  peddler,  whether  he  designs  to  travel  on 
foot,  or  with  one,  two,  or  more  horses ;  if  an  inn-keeper,  the 
yearly  rental  of  the  house  and  property  to  be  occupied  for 
said  purpose;  or,  if  not  rented,  the  Assistant  Assessor  shaU 
Certified  by  tiie  value  the  Same.     All  of  which  facts  shall  be  returned  duly  cer- 
A8.i8tant  Assess-  ^.^^^  ^^  ^^^^  Assistant  Assessor,  both  to  the  Assessor  and 
Collector  of  the  district ;  and  thereupon,  upon  payment  to  the 
Collector  or  Deputy  Collector  of  the  district  the  amount  as 
Series  I.,  No.  4;  hereinafter  provided,  such  Collector  or  Deputy  Collector  shall 
^'  ^^^'  make  out  and  deliver  a  license  for  such  trade  or  occupation, 

"'  '  ^"     *      which  license  shall  continue  in  force  for  one  year,  at  the  place 
or  premises  described  therein. 
Penalty  for  car-       Sec.  59.  And  be  it  further  enacted.,  That  if  any  person  or 
withlutTiicens^e!  persous  shall  exercise  or  carry  on  any  trade  or  business  here- 
inafter mentioned,  for  the  exercising  or  carrying  on  of  which 
trade  or  business  a  license  is  required  by  this  act,  without 
taking  out  such  license  as  in  that  behalf  required,  he,  she,  or 
Amended,       they  shall,  for  every  such  offense,  respectively,  forfeit  a  peu- 
Mar. 3, '03 ;  p.  126.  ^j^^  equal  to  three  times  the  amount  of  the  duty  or  sum  of 
money  imposed  for  such  license,  one  moiety  thereof  to  the 
Series  i.,No.  5;  usc  of  the  United  States,  the  other  moiety  to  the  use  of  the 
person  who,  if  a  Collector,  shall  first  discover,  and  if  other 
Ante,  Sec.  SI.     than  a  Collector,  shall  first  give  information  of  the  fact  where- 
by said  forfeiture  was  incurred. 
Contents  of  tiie       ^EC.  60.  A7id  he  it  further  enacted.  That  in  every  license  to 
license.  |^g  taken  out  under  or  by  authority  of  this  act  shall  be  con- 

tained and  set  forth  the  purpose,  trade,  or  business  for  which 
Form,  p.  such  license  is  granted,  and  the  true  name  and  place  of  abode 

of  the  person  or  persons  taking  out  the  same ;  if  for  a  recti- 
fier, the  quantity  of  spirits  authorized  to  be  rectified ;  if  by  a 
peddler,  whether  authorized  to  travel  on  foot,  or  with  one,  or 
two,  or  more  horses,  the  time  for  which  such  license  is  to 
run,  and  the  true  date  or  time  of  granting  such  license,  and 
Series  I.,  No.  4;  (except  in  the  case  of  auctioneers  and  peddlers)  the  place  at 
P-  ^°^-  which  the  trade  or  business  for  which  such  license  is  granted 

Proviso.  s^i^ll  ^^  carried  on :  Provided,  That  a  license  granted  under 

this  act  shall  not  authorize  the  person  or  persons,  association, 
or  corporation  mentioned  therein  to  exercise  or  carry  on  the 
Amended         trade  or  business  specified  in  such  license  in  any  other  place 
Mar.  3, 'G3 ;  p.  126.  than  that  mentioned  therein,  but  nothing  herein  contained 


EXCISE   TAX.  4:1 

shall  prohibit  the  storage  of  goods,  wares,  or  merchandise  in 
other  places  than  the  place  of  business. 

Sec.  61.  And  be  it  further  enacted^  That  in  every  case  License  required 
where  more  than  one  of  the  pursuits,  employments,  or  occu-  person'' carr^es'^on 
j>ations  hereinafter  described  shall  be  pursued  or  carried  on  ""  ""^  *''"*^  p'"''*'' 
in  the  same  place  by  the  same  person  at  the  same  time,  ex- 
cept as  therein  mentioned,  license  must  be  taken  out  for  each  Decision  No.9 
according  to  the  rates  severally  prescribed.  P'^^®* 

Sec.  62.  And  he  it  further  enacted^  That  no  auctioneer  shall     Auctioneers  not 
be  authorized  by  virtue  of  his  Ucense  as  such  auctioneer  to  sell  laif  wit'iKmt'Yii'e 
any  goods  or  other  property  at  private  sale ;  and  if  any  such  Iherefor.  '"'"'^""''"^ 
person  shall  sell  any  such  goods  or  commodities,  as  aforesaid, 
otherwise  than  by  auction,  without  having  taken  out  such 
license  as  aforesaid  for  that  purpose,  he  or  she  shall  be  subject       Amended, 
and  liable  to  the  penalty  in  that  behalf  imposed  upon  persons     penalty.' 
dealing  in  or  retailing,  trading,  or  selling  any  such  goods  or 
commodities  without  license,  notwithstanding  any  license  to 
him  or  her  before  granted,  as  aforesaid,  for  the  purpose  of 
exercising  or  carrying  on  the  trade  or  business  of  an  auction- 
eer, or  selling   any  goods  or  chattels,  lands,  tenements,  or 
hereditaments  by  auction,  anything  herein  contained  to  the 
contrary    notwithstanding :    Provided^    always^    That   where     proviso, 
such  goods  or  commodities  as  aforesaid  are  the  property  of 
any  person  or  persons  duly  licensed  to  deal  in  or  retail,  or 
trade  in,  or  sell  the  same,  such  person  or  persons  having  made 
lawful  entry  of  his,  her,  or  their  house  or  premises  for  such 
purpose,  it  shaU  and  may  be  lawful  for  any  person  exercising     ^ay  geii  for  a 
or  carrying  on  the  trade  or  business  of  an  auctioneer,  or  sell-  hu  premises.*^'' °" 
ing  any  goods  or  chattels,  lands,  tenements,  or  hereditaments, 
by  auction  as  aforesaid,  being  duly  licensed  for  that  purpose, 
to  sell  such  goods  or  commodities  as  aforesaid,  at  auction,  for 
and  on  behalf  of  such  person  or  persons,  and  upon  his,  her,  or 
their  entered  house  or  premises,  without  taking  out  a  separate 
license  for  such  sale.     The  provisions  of  this  section  shall  not     jf<jt  to  apply  to 

sales  by  judicial 
or  executive  ofli- 
cers,  ex'ccutors, 
or  administrators. 

sales  made  by  executors  and  administrators. 

Sec.  63.  And  be  it  further  enacted.  That  upon  the  death  of     ^pon  death  or 
any  person  or  persons  licensed  under  or  by  virtue  of  this  act,  or  gg™*^^^^  °^  ''*^''"" 
upon  the  removal  of  any  such  person  or  persons  from  the  house 
or  premises  at  which  he,  she,  or  they  were  authorized  by  such 
license  to  exercise  or  carry  on  the  trade  or  business  mentioned 
in  such  license,  it  shall  and  may  be  lawful  for  the  person  or     collectors  may 
persons  authorized  to  grant  licenses  to  authorize  and  empower,  pp'lYsg,  i42°**" 
Vy  indorsement  on  such  license,  or  otherwise,  as  the  Commis- 


apply  to  judicial  or  executive  officers  making  auction  sales  by  or'executiie'^ofiK 
virtue  of  any  judgment  or  decree  of  any  court,  nor  public  '^^^^^    executors, 


42  EXCISE   TAX. 

Amended,  sioner  of  Internal  Revenue  shall  direct,  the  executors  or  ad- 
"  '  '  '  ■  ministrators,  or  the  wife  or  child  of  such  deceased  2:)erson,  or 
the  assignee  or  assigns  of  such  person  or  persons  so  removing 
as  aforesaid,  who  shall  be  possessed  of  and  occupy  the  house 
or  premises  before  used  for  such  purpose  as  aforesaid,  in  like 
manner  to  exercise  or  carry  on  the  same  trade  or  business 
mentioned  in  such  license,  in  or  upon  the  same  house  or  prem- 
ises at  which  such  j^erson  or  persons  as  aforesaid  deceased, 
or  removing  as  before  mentioned,  by  virtue  of  such  license  to 
him,  her,  or  them,  in  that  behalf  granted,  before  exercised 
or  carried  on  such  trade  or  business  for  or  during  the  residue 
of  the  term  for  which  such  license  was  originally  granted, 
without  taking  out  any  fresh  license  or  payment  of  any 
additional  duty,  or  any  fee  thereupon  for  the  residue  of  such 
Proviso.  term,  and  until  expiration  thereof:  Provided^  always^  That  a 

fresh  entry  of  the  premises  at  which  such  trade  or  business 
shall  continue  to  be  so  exercised  or  carried  on  as  aforesaid 
shall  thereupon  be  made  by  and  in  the  name  or  names  of  the 
person  or  persons  to  whom  such  authority  as  aforesaid  shall 
be  granted. 

Sec.  64.  And  he  it  further  enacted.  That  on  and  after  the 

Taxes  for  each  •'  ' 

license.  first  day  of  August,  eighteen  hundred  and  sixty-two,  for  each 

Amended  license  granted  the  sum  herewith  stated  shall  be  respectively 

''^  Dlcil'ion  No  ^9  •  ^^*^  annually  paid.     Any  number  of  persons  carrying  on  such 

P'F^-    ,  A  business  in  copartnership  may  transact  such  business  at  such 

Amended,  ^  r  j 

Mar.  3, '63;  p.  120.  place  Under  such  Hcense,  and  not  otherwise. 
Banker   $100         ''■•  bankers  shall  pay  one  hundred  dollars  for  each  license. 
Class  B.  Every  person  shall  be  deemed  a  banker  within  the  meaning 

of  this  act  who  keeps  a  place  of  business  where  credits  are 
opened  in  favor  of  any  person,  firm,  or  corporation,  by  the 
deposit  or  collection  of  money  or  currency,  and  the  same,  or 
any  part  thereof,  shall  be  paid  out  or  remitted  upon  the  draft. 

Decision  Ko.  91 ;  check,  Or  Order  of  such  creditor,  but  not  to  include  incorpo- 
rated banks  or  other  banks  legally  authorized  to  issue  notes 
as  circulation,  nor  agents  for  the  sale  of  merchandise  for  ac- 
count of  producers  or  manufacturers. 

Auctiouoers,  $20.       2.  Auctioneers  shall  pay  twenty  dollars  for  each  license. 
Class  B.  Every  person  shall  be  deemed  an  auctioneer  within  the  mean- 

ing of  this  act  whose  occupation  it  is  to  offer  property  for  sale 
to  the  highest  or  best  bidder. 
Wholesale  deal-       3.  Wholesale  dealers  in  liquors  of  any  and  every  descrip- 

ers^ui  liquors, etc.,  ^[Qy^^  including  distilled  spirits,  fermented  liquors,  and  wines 
of  all  kinds,  shall  pay  one  hundred  dollars  for  each  license. 

i)eci'sion"No  18-  ^very  person,  other  than  the  distiller  or  brewer,  w^ho  shall 

P-223.  sell  or  ofier  for  sale  any  such  liquors  or  wines  in  quantities  oi 


EXCISE   TAX  43 

more  than  three  gallons  at  one  time  to  the  same  purchaser, 
shall  be  regarded  as  a  wholesale  dealer  in  liquors  M'ithin  the 
meaning  of  this  act. 

4.  Retail  dealers  in  liquors,  including  distilled  spirits,  fer-    Retail  dealers  ic 
meuted  liquors,   and  wines  of  every  description,   shall   pay  I'l^^fs,  «^»- 
twenty  dollars  for  each  license.     Every  person  who  shall  sell     class  B. 

or  oft'er  for  sale  such  liquors  in  less  quantities  than  three  gal-   Amended,  p.  los. 
Ions  at  one  time  to  the  same  purchaser,  shall  be  regarded  as 
a  retail  dealer  in  liquors  under  this  act.     But  this  shall  not     ^ot    authorize 
authorize   any  spirits,  liquors,  wines,  or  malt   liquors  to  be  "rthepremtes"." 
drank  on  the  premises. 

5.  Retail  dealers  shall   pay  ten   dollars  for   each   license,     ■p^^^^^^    dealers 
Every  person  whose  business  or  occupation  is  to  sell,  or  oifer  ^^^ij^^^  g 

to  sell,  groceries,  or  any  goods,  wares,  or  merchandise,  of    Amended,  p.  lo:. 
foreign  or  domestic  production,  in  less  quantities  than  a  whole   Decision  No.  ii ; 
original  piece  or  package  at  one  time  to  the  same  person  P-^^o- 
(not  including  wines,  spirituous  or  malt  liquors,  but  not  ex- 
cluding drugs,  medicines,  cigars,  snulf,  or  tobacco),  shall  be 
regarded  as  a  retail  dealer  under  this  act. 

6.  Wholesale  dealers  shall  pay  fifty  dollars  for  each  license,     wholesale  dcai- 
Every  person  whose  business  or  occupation  is  to  sell,  or  offer  ^'^lass  b. 

to  sell,  groceries,  or  any  goods,  wares,  or  merchandise,  of 


orio-iual 


recision  No.  41 
p.  235. 


foreign  or  domestic    production,   by  one   or  more 

package  or  jjiece  at  one  time  to  the  same  purchaser,  not  in-  ^^^^^^^  p^g; 
eluding  wines,  spirituous  or  malt  liquors,  shall  be  deemed  a 
wholesale  dealer  under  this  act;    but  having   taken  out  a 
license  as  a  wholesale  dealer,  such  person  may  also  sell,  as     May  sen  as  re- 
aforesaid,  as  a  retailer. 

7.  Pawnbrokers  shall  pay   fifty    dollars  for  each   license.       Pawnbrokers, 
Every  person  whose  business  or  occupation  is  to  take  or  re-     class  b. 
ceive,    by  way  of  pledge,  pawn,   or  exchange,   any  goods, 

wares,  or  merchandise,  or  any  kind  of  personal  property  what- 
ever, for  the  repayment  or  security  of  money  lent  thereon, 
shall  be  deemed  a  pawnbroker  under  this  act. 

8.  Rectifiers  shall  pay  twenty-five  dollars  for  each  license      Kectiflers,  no 
to  rectify  any  quantity  of  spirituous  liquors,  not  exceeding  |J?''  ^°"  ^''"''^' 
five  hundred  barrels  or  casks,  containing  not  more  than  forty     c'"**  ^• 
gallons  to  each  barrel  or  cask  of  liquor  so  rectified;  and  twenty-  p.  222 ' 

five  dollars  additional  for  each  five  hundred  such  barrels,  or 

.       E^ervadditiona 

any  fractional  part  thereof.  Every  person  who  rectifies,  pun-  sou  barrels,  $25. 
fies,  or  refines  spirituous  liquors  or  wines  by  any  process,  or 
mixes  distilled  spirits,  whisky,  brandy,  gin,  or  wine,  with 
any  other  materials  for  sale,  under  the  name  of  whisky,  rum, 
brandy,  gin,  wine,  or  any  other  name  or  names,  shall  be  re- 
garded as  a  rectifier  under  this  act. 


44  EXCISE   TAX. 

Distillers,  $50,        9.  Distillers  shall  pay  fifty  dollars  for  each  license,  and  every 
"   Class  B.  person  or  copartnership  who  distills  or  manufactures  sj^irituous 

Proviso.  liquors  for  sale  shall  be  deemed  a  distiller  under  this  act :  Pro- 

vided^ That  any  person  or  copartnership  distilling  or  manu- 
Under  300  bar-  facturing  less  than  three  hundred  barrels  per  year  shall  pay 
Proviso.  twenty-five  doUars  for  a  license.     And  provided^  further^  That 

Still  of  a  drag-  no  license  shall  be  required  for  any  still,  stills,  or  other  appa- 
excep°ted.*'  *™'^'  ratus  used  by  druggists  and  chemists  for  the  recovery  of  al- 
cohol for  pharmaceutical  and  chemical   j^urposes  which  has 
Proviso  been  used  in  those  processes.     And  jyrovided,  further^  That 

Distillers  of  ap-  distillers  of  apples  and  peaches,  distilling  or  manufacturing 
pies  and  peaches,  j^^g  ^j^^^  ^^^  hundred  and  fifty  barrels  per  year  from  the 
same,  shall  pay  twelve  and  one-half  dollars  for  a  license  for 
that  purpose,  and  for  a  greater  quantity  as  other  distillers. 
Brewers,- $.TO.  10.  Brewers  shall  pay  fifty  dollars  for  each  license.     Every 

Class  B.  person  who  manufactures  fermented  liquors  of  any  name  or 

DocisioaNo.  57;  description,  for  sale,  from  malt,  wholly  or  in  part,  shall  be 
^'proviso.  deemed  a  brewer  under  this  act :  Provided^  That  any  person 

Under  500  bar-  who  manufactures  less  than  five  hundred  barrels  per  year 
reis,  $25.  gj^^-ji  ^^^  ^j^g  g^^^^  q£>  t-vvrenty-fi\'e  dollars  for  a  license. 

Hotels,  imis,  and       11.  Hotcls,  inns,  and  taverns  shall  be  classified  and  rated 
'''ciassB.  according  to  the  yearly  rental,  or  if  not  rented,  according  to 

the  estimated  yearly  rental  of  the  house  and  property  intend- 
ed to  be  occupied  for  said  purposes,  as  follows,  to  wit :  All 
cases  where  the  rent  or  the  valuation  of  the  yearly  rental  of 
said  house  and  property  shall  be  ten  thousand  dollars  or  more 
First  class,  $200.  shall  Constitute  the  first  class,  and  shall  pay  two  hundred  dollars 
for  each  license ;  where  the  rent  or  the  valuation  of  the  yearly 
rental  shall  be  five  thousand  dollars  and  less  than  ten  thousand 
Second    class,  dollars,  the  second  class,  and  shall  pay  one  hundred  dollars 
^■"^**"  for  each  license ;  where  the  rent  or  the  valuation  of  the  yearly 

rental  shall  be  twenty-five  hundred  dollars  and  less  than  five 
Third  class,  $75,  thousand  dollars,  the  third  class,  and  shall  pay  seventy-five 
dollars  for  each  license ;  where  the  rent  or  the  valuation  of 
the  yearly  rental  shall  be  one  thousand  dollars  and  less  than 
Fourth  class,  $50.  twenty-five  hundred  dollars,  the  fourth  class,  and  shall  pay 
fifty  dollars  for  each  license  ;   where  the  rent  or  the  valua- 
tion of  the  yearly  rental  shall  be  five  hundred  dollars  and  less 
Fifth  class,  $25.  than  One  thousand  dollars,  the  fifth  class,  and  shall  pay  twenty- 
five  dollars  for  each  license  ;  where  the  rent  or  the  valuation 
of  the  yearly  rental  shall  be  three  hundred  dollars  and  less 
BUth  class,  $15.  than  five  hundred  dollai-s,  the  sixth  class,  and  shall  pay  fifteen 
dollars  for  each  license  ;  where  the  rent  or  the  valuation  of 
the  yearly  rental  shall  be  one  hundred  dollars  and  less  than 
^^Scventh   class,  ^j^^.^^  hundred  dollars,  the  seventh  class,  and  shall  pay  ten  dollars 


EXCISE   TAX.  45 

for  each  license ;  where  the  rent  or  the  valuation  of  the  yearly 

rental  shall  be  less  than  one  hundred  dollars,  the  eighth  cla&s,    Eighth  ciasa,  $e. 

and  shall  pay  five  dollars  for  each  license.     Every  place  where  ^ 

'■     -'  •'  ^  Decision  No.  104; 

food  and  lodging  are  provided  for  and  furnished  to  travelers  p.  212. 

and  sojourners,  in  view  of  payment  therefor,  shall  be  regarded 

as  a  hotel,  inn,  or  tavern  under  this  act.     All  steamers  and     steamers    and 

vessels  upon  waters  of  the  United  States,  on  board  of  which  pas8engersll25!''' 

passengers  or  travelers  are  provided  with  food  or  lodging, 

shall  be  required  to  take  out  a  license  of  the  fifth  class,  as 

aforesaid,  under  this  act.     The  rental  or  estimated  rental  shall 

be  fixed  and  established  by  the  Assessor  of  the  proper  district 

at  its  proper  value,  but  at  not  less  than  the  actual  rent  agreed 

on  by  the  parties  :  Provided,  That  if  there  be  any  fraud  or     Proviso. 

collusion  in  the  return  of  actual  rent  to  the  Assessor,  there 

shall  be  a  penalty  equal  to  double  the  amount  of  licenses  re-     penalty. 

quired  by  this  section,  to  be  collected  as  other  penalties  vmder 

this  act  are  collected. 

12.  Eatinsr-houses  shall  pay  ten    dollars  for  each   license.      Eating-houses 

.  $10. 

Every  place  where  food  or  refreshments  of  any  kind  are  pro-     ciassB. 

vided  for  casual  visitors  and  sold  for  consumption  therein  shall 

be  regarded  as  an  eating-house  under  this  act.     But  the  keeper 

of  any  eating-house  having  taken  out  a  license  therefor  shall 

not  be  required  to  take  out  a  license  as  a  confectioner,  any-     May  sell  confec- 

,  .  .        ,  .  1  .  ■,  T  tiontry. 

thing  in  this  act  to  the  contrary  notwithstanding. 

13.  Brokers  shall  pay  fifty  dollars  for  each  license.     Any     Broivers,  .*50. 
person  whose  business  is  to  purchase  or  sell  stocks,  coined     Class  b. 
money,  bank  notes,  or  other  securities  for  themselves  or  others,  p^22i*'°"  ^°'  ^^'' 
or  who  deals  in  exchanges  relating  to  money,  shall  be  regard-    Decision  No.  91 ; 
ed  a  broker  under  this  act. 

14.  Commercial  brokers  shall  pay  fifty  dollars  for  each  Comniereiai  bro- 
license.  Any  person  or  firm,  except,  one  holding  a  license  as  '^c*ass°ij. 
wholesale  dealer  or  banker,  whose  business  it  is,  as  the  agent  Decision  No.  12 ; 
of  others,  to  purchase  jor  sell  goods,  or  seek  orders  therefor.  Decision  No.  29 ; 
in  original  or  unbroken  packages  or  produce,  or  to  manage  Decision  No.  83 ; 
business  matters  for  the  owners  of  vessels,  or  for  the  shippers  ^oectton  No.  59 ; 
or  consignors  of  freight  carried  by  vessels,  or  whose  business  P-243. 

it  is  to  purchase,  rent,  or  sell  real  estate  for  others,  shall  be 
regarded  a  commercial  broker  under  this  act. 

15.  Land  warrant  brokers  shall  pay  twenty-five  dollars  for      Land  warrant 
each  license.    Any  person  shall  be  regarded  as  a  land  warrant    ^"  '■'^*' 
broker  within  the  meaning  of  this  act  who  makes  a  business     class  b. 

of  buying  and  selling  land  warrants,  and  of  furnishing  them 
to  settlers  or  other  persons  under  contracts  to  have  liens  upon 
the  land  procured  by  means  of  them  according  to  the  value 
agreed  on  for  the  warrants  at  the  time  they  are  furnished. 


46 


EXCISE    TAX. 


Tobacconists, 

$10. 


Who  do  not  re- 
quire this  license. 


Amended, 
Mar.  3,'63 ;  p. 


Theaters,  |100. 


Decision  No.  52 ; 
p.  240. 


Circuses,  $50. 
CL-iss  B. 


Jugglers,  $20. 
Class  B. 


Public  exhibi- 
tions and  shows, 
$10. 


One  license  for 

each  State. 


Bowling  alleys, 
$5  per  alley. 


Billiard  rooms, 

$5  per  table. 


Confectioners, 

$10. 


Horse-dealers, 

$10. 


Class  B. 
Proyiso 


16.  Tobacconists  shall  pay  ten  dollars  for  each  license.  Any 
person  Avhose  business  it  is  to  sell,  at  retail,  cigars,  snuff,  or 
tobacco  in  any  form,  shall  be  regarded  a  tobacconist  under 
this  act.  But  wholesale  and  retail  dealers,  and  keepers  of 
hotels,  inns,  taverns,  having  taken  out  a  license  therefor,  shall 
not  be  required  to  take  out  a  license  as  tobacconists,  anything 
in  this  act  to  the  contrary  notwithstanding. 

17.  Theaters  shall  pay  one  hundred  dollars  for  each  license. 
Every  edifice  erected  for  the  purpose  of  dramatic  or  operatio 
representations,  plays,  or  performances,  and  not  including 
halls  rented  or  used  occasionally  for  concerts  or  theatrical 
representations,  shall  be  regarded  as  a  theater  under  this  act. 

18.  Circuses  shall  pay  fifty  dollars  for  each  license.  Every 
building,  tent,  space,  or  area  where  feats  of  horsemanship  or 
acrobatic  sports  are  exhibited,  shall  be  regarded  as  a  circus 
under  this  act. 

19.  Jugglers  shall  pay  for  each  license  twenty  dollars. 
Every  person  who  performs  by  sleight  of  hand  shall  be  re- 
garded as  a  juggler  under  this  act.  The  proprietors  or  agents 
of  all  other  public  exhibitions  or  shows  for  money,  not  enu- 
merated in  this  section,  shall  pay  for  each  license  ten  dollars : 
Provided^  that  no  license  procured  in  one  State  shall  be  held 
to  authorize  exhibitions  in  another  State ;  and  but  one  license 
shall  be  required  under  this  act  to  authorize  exhibitions  with- 
in any  one  State. 

20.  Bowling  alleys  and  billiard  rooms  shall  pay  according 
to  the  number  of  alleys  or  tables  belonging  to  or  used  in  the 
building  or  place  to  be  licensed.  When  not  exceeding  one 
alley  or  table,  five  dollars  for  each  license ;  and  when  exceed- 
ing one  alley  or  table,  five  dollars  for  each  additional  alley  or 
table.  Eveiy  place  or  building  where  bowls  are  thrown  or 
billiards  played,  and  open  to  the  public  with  or  without  price, 
shall  be  regarded  as  a  bowling  alley  or  billiard  room,  respect- 
ively, under  this  act. 

21.  Confectioners  shall  pay  ten  dollars  for  each  license. 
Every  person  who  sells  at  retail  confectionery,  sweetmeats, 
comfits,  or  other  confects,  in  any  building,  shall  be  regarded 
as  a  confectioner  under  this  act.  But  wholesale  and  retail 
dealers,  having  taken  out  a  license  therefor,  shall  not  be  re- 
quired to  take  out  a  license  as  confectioner,  anything  in  this 
act  to  the  contrary  notwithstanding. 

22.  Horse-dealers  shall  pay  for  each  license  the  sum  of  ten 
dollars.  Any  person  whose  business  it  is  to  buy  and  sell 
horses  or  mules  shall  be  regarded  a  horse-dealer  under  this 
act.     Prooidcd^  That  if  such  horse-dealer  shall  have  taken  out 


EXCISE   TAX.  47 

a  license  as  a  livery  stable  keeper  no  new  license  shall  be  re- 
quired. 

23.  Livery  stable  keepers  shall  pay  ten   dollars  for  each      Liverv    stable 

A  \S  .•  1        •  •     *     1  keepers,  $10. 

license.     Any  person  whose  occupation  or  business  is  to  keep 

horses  for  hire  or  to  let  shall  be  regarded  as  a  livery  stable     ciass  b. 

keeper  under  this  act. 

24.  Cattle  brokers  shall  pay  for  each  license  the  sura  of  ten  Qg^^^lQ  brokers 
dollars.     Any  person  whose  business  it  is  to  buy,  and  sell,  and  ^^^^ 

deal  in  cattle,  hogs,  or  sheep,  shall  be  considered  as  a  cattle  Decision  No.  47 ; 

broker.  ^ 

25.  Tallow-chandlers  and  soap-makers  shall  pay  for  each  Taiiow-chandiers 
license  the  sum  of  ten  dollars.  Any  person  whose  business  |y^i  soap-makers, 
it  is  to  make  or  manufacture  candles  or  soap  shall  be  regarded  Class  B. 

a  tallow-chandler  and  soap-maker  under  this  act. 

26.  Coal-oil  distillers  shall  pay  for  each  license  the  sura  of  coai-oii  distiu- 
fifty  dollars.     Any  person  who  shall  refine,  produce,  or  distill  ^"' 

crude  petroleum  or  rock  oil,  or  crude  coal  oil,  or  crude  oil     Class  b. 
made  of  asphaltum,  shale,  peat,  or  other  bituminous  substances, 
shall  be  regarded  a  coal-oil  distiller  under  this  act. 

27.  Peddlers  shall  be  classified  and  rated  as  follows,  to  wit:     Peddiers: 
when  traveling  with  more  than  two  horses,  the  first  class,  and      First  class,  $20. 
shall  pay  twenty  dollars  for  each  license ;  when  traveling  with 

two  horses,  the  second  class,  and  shall  pay  fifteen  dollars  for  second  class,  $15. 
each  license ;  when  traveling  with  one  horse,  the  third  class.     Third  class,  $10. 
and  shall  pay  ten  dollars  for  each  license ;  when  traveling  on 
foot,  the  fourth  class,  and  shall  pay  five  dollars  for  each  license.     Fourth  class,  ?5. 
Any  person,  except  persons  peddhng  newspapers.  Bibles,  or  p^g^gT'""  ^*'' 
reli"-ious  tracts,  who  sells  or  ofiers  to  sell,  at  retail,  goods,    Decision  No. 

="  '  °  p.  230. 

wares,  or  other  commodities,  traveling  from  place  to  place,    Decision  No. 
in  the  street,  or  through  different  parts  of  the  country,  shall  ^'^^°- 
be  regarded  a  peddler  under  this  act:  Provided,  That  any     Proviso, 
peddler  who  s.ells,  or  offers  to  sell,  dry  goods,  foreign  and  do- 
mestic, by  one  or  more  original  packages  or  pieces,  at  one    By  piece  or  pack- 
time,  to  the  same  person  or  persons,  as  aforesaid,  shall  pay  "^'''  *'^'^- 
fifty  dollars  for  each  Hcense.     And  any  person  who  peddles     jeweiry,  $25. 
jewelry  shall  pay  twenty-five  dollars  for  each  hcense:  Pro-     proviso:  in  re- 
vided,  That  manufacturers  and  producers  of  agricultural  tools  fur'ifrs*' a'iid""pio^ 
and   implements,   garden    seeds,    stoves,    and   hollow    ware,   Queers, 
brooms,  wooden  ware,  and  powder,  delivering  and  selling  at 
wholesale  any  of  said  articles,  by  themselves  or  their  author- 
ized agents,  at  places  other  than  the  place  of  manufacture, 
shall  not  be  required,  for  any  sale  thus  made,  to  take  out  any 
additional  license  therefor. 

2ft.  Apothecaries  shall  pay  ten  dollars  for  each   license.     Apothecaries, 
Every  person  who  keeps  a  shop  or  building  where  medicines  ^^^- 


48  EXCISE   TAX. 


Decision  No.  13: 


are  compounded  or  prepared  according  to  prescriptions  of 
physicians,  and  sold,  shall  be  regarded  an  apothecary  under 
pT223^ "' ""'""'  this  act.     But  wholesale  and  retail  dealers,  who  have  taken 
out  a  license  therefor,  shall  not  be  required  to  take  out  a  li- 
Mar.  3, '03 ;  p.  105.  cense  as  apothecary,  anything  in  this  act  to  the  contrary  not- 
withstanding. 
Manufacturers,       29.  Manufacturers  shall  pay  ten  dollars  for  each  Hcense. 
^^^'  Any  person  or  persons,  firms,  companies,  or  corporations,  who 

Class  B.  shall  manufacture  by  hand  or  machinery,  and  offer  for  sale 

any  goods,  wares,  or  merchandise,  exceeding  annually  the  sum 
Mar.  3, '63;  p.  105.  of  One  thousand  dollars,  shall  be  regarded  a  manufacturer 
under  this  act. 
Photographerg,       30.  Photographers  shall  pay  ten  dollars  for  each   license 
when  the  receipts  do  not  exceed  five  hundred  dollars ;  when 
Class  B.  over  five  hundred  dollars  and  under  one  thousand  dollars,  fif- 

Decision No  23 •  ^^^^  dollars;   when  over  one  thousand  dollars,   twenty-five 
P-226.  dollars.     Any  jDcrson  or  persons  who  make  for  sale  photo- 

graphs,  ambrotypes,   daguerreotypes,   or  pictures  on  glass, 
metal,  or  paper,  by  the  action  of  light,  shall  be  regarded  a 
photographer  under  this  act. 
Lawyers,  $10.         31,  Lawyers  shall  pay  ten  dollars  for  each  license.     Every 
Class  B.  i^erson  whose  business  it  is,  for  fee  or  reward,  to  prosecute  or 

Decision  No  10-  ^^^^^^^  causes  in  any  court  of  record  or  other  judicial  tribunal 
p.  219.  '  of  the  United  States,  or  of  any  of  the  States,  or  give  advice 

Amended         ^^  relation  to  causes   or  matters  pending  therein,  shall  bo 
Mar.  3, '63;  p.  126.  deemed  to  be  a  lawyer  within  the  meaning  of  this  act. 

Physicians,  sur-       32.  Physiciaus,  surgcous,  and  dentists  shall  pay  ten  dollars 

fia's'^jio.'*''  '^'^"'  ^^^'  ^^^^  license.     Every  person  (except  apothecaries)  whose 

business  it  is,  for  fee  and  reward,  to  prescribe  remedies  or 

perform  surgical  operations  for  the  cure  of  any  bodily  disease 

Amended,       or  ailing,  shaU  be  deemed  a  physician,  surgeon,  or  dentist,  as 

Mar.3,'63;p.l26.     ,  *='  ,  ...      ,.        ^  ■  n  ^.^         [ 

the  case  may  be,  within  the  meaning  oi  this  act. 

Claim  and  pat-       33.  Claim  ageuts  and  agents  for  procuring  patents  shall  pay 

eni  agents,    u.      ^^^  dollars  for  each  license.     Every  person  whose  business  it 

Class  B.  is  to  prosecute  claims  in  any  of  the  executive  departments  of 

Decision  No  45-  ^^^  Federal  Government,  or  procure  patents,  shall  be  deemed 

p.  237.  '  a  claim  or  patent  agent,  as  the  case  may  be,  under  this  act. 

When  licenses       Sec.  65.  A7id  be  it  farther  enacted^  That  where  the  annual 
hy'  rpouiecanest  gi'oss  rcccipts  or  salcs   of  any  apothecaries,   confectioners, 
fng-"hou8M,^and  eatiug-houscs,  tobacconists,  or  retail  dealers,  shall  not  exceed 
retail  dealers.        ti^j  gmj^  ^f  Q^g  thousand  dollars,  such  apothecaries,  confec- 
tioners, eating-houses,  and  retail  dealers  shall  not  be  required 
to  take  out  or  pay  for  Hcense,  anything  in  this  act  to  the  con- 
trary notwithstanding;  the  amount  or  estimated  amount  of 
such  annual  sales  to  be  ascertained  or  estimated  in  such  man 


EXCISE   TAX.  49 

ner  as  the  Commissioner  of  Internal  Revenue  shall  prescribe, 
and  so  of  till  other  annual  sales  or  receipts,  where  the  rate  of 
the  license  is  graduated  by  the  amount  of  sales  or  receipts. 

Sec.  66.  And  be  it  further  enacted.,  That  nothing  contained     License  not  to 
in  the  preceding  sections  of  this  act,  laying  duties  on  licenses,  go,Kh'at  place  of 
shall  be  construed  to  require  a  license  for  the  sale  of  goods,  '"'"'"'"''cture. 
wares,  and  merchandise  made  or  produced  and  sold  by  the    Decision  No.  58 ; 
manufacturer  or  producer  at  tJie  manufactory  or  place  where  ^'  ^  ' 
the  same  is  made  or  produced ;  to  vintners  who  sell,  at  the 
place  where  the  same  is  made,  wine  of  their  own  growth ; 
nor  to  apothecaries,  as  to  wines  or  spirituous  liquors  which     Of  apothecaries 
they  use  exclusively  in  the  preparation  or  making  up  of  medi- 
cines for  sick,  lame,  or  diseased  persons ;  nor  shall  the  pro- 
visions of  paragraph  number  tw^enty-seven  extend  to  physi-     of  physicians, 
cians  who  keep  on  hand  medicines  solely  for  the  purpose  of 
making  up  their  own  prescriptions  for  their  own  patients. 

Sec.  67.  And  be  it  further  enacted^  That  no  license  herein-   License  not  to  be 
before  provided  for,  if  granted,  shall  be  construed  to  authorize  stottiawL''^'*"'''' 
the  commencement  or  continuation  of  any  trade,  business, 
occupation,   or  employment   therein   mentioned,  within  any 
State  or  Territory  of  the  United  States  in  which  it  is  qr  shall 
be  specially  prohibited  by  the  laws  thereof,  or  in  violation  of 
the  laws  of  any  State  or  Territory:  Provided^  Nothing  in      Proviso, 
this  act  shall  be  held  or  construed  so  as  to  prevent  the  several 

c.  .,.,,..,  „    ^  ,      .  T  State  may  tax 

States,  within  the  limits  thereof,  from  placing  a  duty,  tax,  or  for  state  purposes- 
license,  for  State  purposes,  on  any  business  matter  or  thing 
on  w^hich  a  duty,  tax,  or  license  is  required  to  be  paid  by  this 
act. 

MANUFACTURES,   ARTICLES,   AND  PRODUCTS. 

SPECIFIC   AND    AD    VALOREM   DUTY. 

Sec.  68.  And  be  it  further  enacted^  That  on  and  after  the      Amended, 
first  day  of  August,  eighteen  hundred  and  sixty-two,  every    "^    '     '^' 
individual,  partnership,  firm,  association,  or  corporation  (and     Notification ;  p. 
any  word  or  words  in  this  act  indicating  or  referring  to  per- 
son or  persons  shall  be  taken  to  mean  and  include  partner- 
ships, firms,  associations,  or  corporations,  when  not  otherwise 
designated  or  manifestly  incompatible  with  the  intent  thereof), 
shall  comply  with  the  following  requirements,  that  is  to  say : 

First.  Before  commencing,  or,  if  already  commenced,  be-     Manufacturer  to 
fore  continuing,  any  such  manufacture  for  which  he,  she,  or  Assessor  wuh   a 
they  may  be  liable  to  be  assessed,  under  the  provisions  of  this  »'''''*^'"«"'- 
act,  and  which  shall  not  be  differently  provided  for  elsewhere.     Form  No.  12. 
within  thirty  days  after  the  date  when  this  act  shaU  take  effect, 

4 


50  EXCISE    TAX. 

he,  she,  or  they  shall  furnish  to  the  Assistant  Assessor  a  state- 
ment, subscribed  and  sworn  to,  or  affirmed,  setting  forth  the 
place  where  the  manufacture  is  to  be  carried  on,  name  of  the 
manufactured  article,  the  proposed  market  for  the  same, 
whether  foreign  Oi-  domestic,  and  generally  the  kind  and 
quality  manufactured  or  proposed  to  be  manufactured. 
To  make    re-       Second.  He  shall  within  ten  days  after  the  first  day  of  each 

tnrns  of  riroducts  *,.,,.  i  /v 

and  sales,  within  and  every  month,  after  the  day  on  which  this  act  takes  effect, 
day  of  each  as  hereinbefore  mentioned,  or  on  or  before  a  day  prescribed 
™**°  ■  by  the  Commissioner  of  Internal  Revenue,  make  return  of 

the  products  and  sales  or  delivery  of  such  manufacture  in 
form  and  detail  as  may  be  required,  from  time  to  time,  by  the 
Commissioner  of  Internal  Revenue. 
Eeturns,  oaths,  Third.  All  such  retums,  statements,  descriptions,  memo- 
randa, oaths  and  affirmations  shall  be  in  form,  scope,  and 
p.^5™  ^'^'  ^ '  detail  as  may  be  prescribed,  from  time  to  time,  by  the  Com- 
missioner of  Internal  Revenue. 

Sec.  69.  Atid  be  it  further  enacted^  That  upon  the  amounts, 
quantities,  and  values  of  produce,  goods,  wares,  merchandise, 
and  articles  manufactured  and  sold,  or  delivered,  hereinafter 
enumerated,  the  manufacturer  thereof,  whether  manufactured 
for  himself  or  for  others,  shall  pay  to  the  Collector  of  Inter- 
Duties    to  he  nal  Revenue  within  his  district,  monthly,  or  on  or  before  a 
paid  mont  y.       ^^^^  ^^  ^^  prescribed  by  the  Commissioner  of  Internal  Rev- 
Proviso.  enue,  the  duties  on  such  manuf  ictures  :  Provided^  That  when 

p.  240.'     ^  '     '  thread  is  manufactured  and  sold  or  delivered  exclusively  for 
Tiiread  for  knit-  knitted  fabrics,  or  for  weaving,  or  spooling,  as  provided  for 
weaving  or  spool-  in  the   seventy-fifth   section  of  this  act,  the  duties  shall  be 
How  assessed,    assessed  On  the  articles  finished  and  prepared  for  use  or  con- 
sumption to  the  party  so  finishing  or  preparing  the  same,  and 
any  party  so  finishing  or  preparing  any  cloth  or  other  fabrics 
of  cotton,  wool,  or  other  materials,  whether  imported  or  other- 
The   manufac-  wise,  shall  be  considered  the  manufacturer  thereof  for  the 
purposes  of  this   act ;  and   for   neglect   to  pay  such  duties 
If  duties  are  not  within  ten  davs  after  demand,  either  personal  or  written,  left 

paid   in  ten  days  ^       ^  '  ^     ,  ' 

after  demand.       at  his,  her,  or  their  house  or  place  of  business,  or  manufactory, 

i-evy.  the  amount  of  such  duties  may  be  levied  upon  the  real  and 

J^^^^J'g^^^-'^*'-^'  personal   property   of  any   such   manufacturer.      And    such 

duties,  and  whatever  shall  be  the  expenses  of  le\'y,  shall  be  a 
Alien.  jj^^  from  the  day  prescribed  by  the  Commissioner  for  their 

Regulations,  pp.  payment  aforesaid,  in  favor  of  the  United  States,  upon  the 

said  real  and  personal  property  of  such  manufacturer,  and 
Distraint,  such  licii  may  be  enforced  by  distraint,  as  provided  in  the 

Proviso.  general  provisions  of  this  act :  And  provided,  further.  That 

in  all  cases  of  goods  manufactured,  in  whole  or  in  part,  upon 


EXCISE   TAX. 


61 


commission,  or  where  the  material  is  furnished  by  one  party 
and  manufactured  by  another,  if  the  manufacturer  shall  be 
required  to  pay  under  this  act  the  tax  hereby  imposed,  sucli 
person  or  persons  so  paying  the  same  shall  be  entitled  to  col- 
lect the  amount  thereof  of  the  owner  or  OAvners,  and  shall 
have  a  lien  for  the  amount  thus  paid  upon  the  manufactured 
goods :  And  provided^  further^  That  the  taxes  on  all  articles 
manufactured  and  sold,  in  pursuance  of  contracts  J)07ia  fide 
made  before  the  passage  of  this  act,  shall  be  paid  by  the  pur- 
chasers thereof,  under  regulations  to  be  established  by  the 
Commissioner  of  Internal  Revenue. 

Sec.  VO.  And  he  it  further  enacted^  That  for  neglect  or  re- 
fusal to  pay  the  duties  provided  by  this  act  on  manufactured 
articles,  as  aforesaid,  the  goods,  wares,  and  merchandise  man- 
ufactured and  unsold  by  such  manufacturer  shall  be  forfeited 
to  the  United  States,  and  may  be  sold  or  disposed  of  for  the 
benefit  of  the  same,  in  manner  as  shall  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  under  the  direction  of 
the  Secretary  of  the  Treasury.  In  such  case  the  Collector  or 
Deputy  Collector  may  take  possession  of  said  articles,  and 
may  maintain  such  possession  in  the  premises  and  buildings 
where  they  may  have  been  manufactured,  or  deposited,  or 
may  be.  He  shall  summon,  giving  notice  of  not  less  than  two 
nor  more  than  ten  days,  the  parties  in  possession  of  said  goods, 
enjoining  them  to  appear  before  the  Assessor,  or  Assistant 
Assessor,  at  a  day  and  hour  in  such  summons  fixed,  then  and 
there  to  show  cause,  if  any  there  be,  why,  for  such  neglect  or 
refusal,  such  articles  should  not  be  declared  forfeited  to  the 
United  Stales.  Such  persons  or  parties  interested  shall  be 
deemed  to  be  the  manufacturers  of  the  same,  if  the  articles 
shall  be,  at  the  time  of  taking  such  possession,  upon  the  prem- 
ises where  manufactured;  if  they  shall  at  such  time  have 
been  removed  from  the  place  of  manufacture,  the  parties  in- 
terested shall  be  deemed  to  be  the  person  in  whose  custody 
or  possession  the  articles  shall  then  be.  Such  summons  shall 
be  served  upon  such  parties  in  person,  or  by  leaving  a  copy 
thereof  at  the  place  of  abode  or  business  of  the  party  to  whom 
the  same  may  be  directed.  In  case  no  such  party  or  place 
can  be  found,  which  fact  shaU  be  determined  by  the  Col- 
lector's return  on  the  summons,  such  notice,  in  the  nature  of 
a  summons,  shall  be  given  by  advertisement  for  the  term  of 
three  weeks  in  one  newspaper  in  the  county  nearest  to  the 
place  of  such  sale.  If  at  or  before  such  hearing  such  duties 
shall  not  have  been  paid,  and  the  Assessor  or  Assistant  As- 
sessor shall  adjudge   the  summons  and  notice,  service   and 


Mannfaefurer 
upon  commission 
paying  the  duty 
may  liave  lien  on 
goods. 

Decision  No.  T  : 
p.  21 T. 

Decision  No.  36 ; 
p. 231. 

Decision  No.  48 ; 
p.  288. 
Proviso. 


Decision  No.  6 
p.  217. 


For  neglect  or 
refusal  to  pay  du- 
ties ; 


Series  I.,  No.  8; 
p.  147. 


Seizure 

Form  7 ;  p.  203 

Form  9  ;  p.  205 


Party. 


Advertisement 


Form    No.  11: 
p.  20T. 


52 


EXCISE   TAX. 


Proviso. 


Surplus,  how  dis- 
posed of. 


Immediate    re- 
turns. 


Perishable  arti- 
cles. 


Sales  at  auction. 


VioLition  of  or 
refusal  to  comply 
YTith  68th  section, 
cause  for  seizure. 


Assistant  Assess- 
8or,    in    cases    of 

non-eompliance. 
If)  estimate  and 
assess 


return  of  the  same  to  be  sufficient,  the  said  articles  shall  be 
declared  forfeit,  and  shall  be  sold,  disposed  of,  or  turned  over 
to  the  use  of  any  department  of  the  Government  as  may  be 
directed  by  the  Secretary  of  the  Treasury,  who  may  require 
of  any  officer  of  the  Government  into  whose  possession  the 
same  may  be  turned  over  the  proper  voucher  therefor :  Pro- 
vided^ That  the  proceeds  of  the  sale  of  said  articles,  if  any 
there  be  after  deducting  the  duties  thereon,  together  Avith  the 
expenses  of  summons,  advertising,  and  sale,  or  the  excess  of 
the  value  of  said  articles,  after  deducting  the  duties  and  ex- 
23enses  accrued  thereon  when  turned  over  to  the  use  of  any 
department  of  the  Government,  shall  be  refunded  and  paid  to 
the  manufacturer,  or  to  the  person  in  whose  custody  or  pos- 
session the  articles  were  when  seized.  The  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of  the 
Treasury,  may  review  any  such  case  of  forfeiture  and  do  jus- 
tice in  the  premises.  If  the  forfeiture  shall  have  been  wrongly 
declared,  and  sale  made,  the  Secretary  is  hereby  authorized, 
in  case  the  specific  articles  can  not  be  restored  to  the  party 
aggrieved  in  as  good  order  and  condition  as  when  seized,  to 
make  up  to  such  party  in  money  his  loss  and  damage  from  the 
contingent  fund  of  his  department.  Immediate  return  of 
seizures  so  forfeited  shall  be  made  to  the  Commissioner  of 
Internal  Revenue  by  the  Collector  or  Deputy  Collector  who 
shall  make  any  such  seizure.  Articles  which  the  Collector 
may  adjudge  perishable  may  be  sold  or  disposed  of  before 
declaration  of  forfeiture.  Said  sales  shall  be  made  at  public 
auction,  and  notice  thereof  shall  be  given  in  the  same  manner 
as  is  provided  in  this  section  in  case  of  forfeiture. 

Sec.  71.  And  he  it  further  enacted^  That  any  violation  of, 
or  refusal  to  comply  with,  the  provisions  of  the  sixty-eighth 
section  of  this  act,  shall  be  good  cause  for  seizure  and  for- 
feiture,  substantially  in  manner  as  detailed  in  the  section 
next  preceding  this,  of  all  manufactured  articles  liable  to  be 
assessed  under  the  provisions  of  this  act,  and  not  otherwise 
proi-ided  for ;  and  such  violation  or  refusal  to  comply  shall 
further  make  any  party  so  violating  or  refusing  to  comply 
liable  to  a  fine  of  five  hundred  dollars,  to  be  recovered  in 
manner  and  form  as  provided  in  this  act. 

Sec.  72,  And  he  it  further  enacted.  That  in  case  of  the 
manufacture  and  sale  or  delivery  of  any  goods,  wares,  mer- 
chandise, or  articles  as  hereinafter  mentioned,  without  com- 
pliance on  the  part  of  the  party  manufacturing  the  same  with 
all  or  any  of  the  requirements  and  regulations  prescribed  in 
this  act  in  relation  thereto,  the  Assistant  Assessor  may,  up(>n 


EXCISE    TAX.  53 

such  information  as  he  may  have,  assume  and  estimate  the 
amount  and  value  of  such  manufactures,  and  upon  such  as- 
sumed amount  assess  the  duties,  and  said  duties  shall  be  col- 
lected in  like  manner  as  in  case  the  provisions  of  this  act  in 
relation  thereto  had  been  complied  Avith,  and  to  such  articles 
all  the  foregoing  provisions  for  liens,  fines,  penalties,  and  for-  nens,  fines  et& 
feitures  shall  in  like  manner  apply. 

Sec.  73.  And  be  it  further  enacted.,  That  all  goods,  wares,    Manufactures  for 
and  merchandise,  or  articles  manufactured  or  made  by  any  and  nTt'*"exccefU 
person  or  persons  not  for  sale,  but  for  his,  her,  or  their  own  "*^  *^"'^'  ^^^^^^ 
use  or  consumption,  and  all  goods,  wares,  and  merchandise.       Amended, 
or  articles  manufactured  or  made  and  sold,  except  spirituous  ■^^e^fs'io^ifo/sT; 
and  malt  liquors,  and  manufactured  tobacco,  where  the  an-  ^'leguiations 
nual  product  shall  not  exceed  the  sum  of  six  hundred  dollars,  ^89 
shall  be  and  are  exempt  from  duty  :  Provided.,  That  this  shall     Proviso. 
not  apply  to  any  business  or  transaction  where  one  party  fur-     To  whom  not 


plicable. 
ecisiou  No.  46; 


nishes  the  materials,  or  any  part  thereof,  and  employs  another  d 

party  to  manufacture,  make,  or  finish  the  goods,  wares,  and  ^bedsion  No.  62 ; 

merchandise  or  articles,  paying  or  promising  to  pay  therefor,  ^'  ^^^' 

and  receiving  the  goods,  wares,  and  merchandise  or  articles. 

Sec.  74.  And  he  it  further  enacted.,  That  the  value  and  Vaiue  and  quan- 
quantity  of  the  goods,  wares,  and  merchandise  required  to  be  mlied  ^by  Icmi'a 
stated,  as  aforesaid,  and  subject  to  an  ad  valorem  duty,  shall  be  ^rf/cisionNo.  40; 
estimated  by  the  actual  sales  made  by  the  manufacturer,  or  by  ^bectsion  No.  79 ; 
his,  her,  or  their  agent,  or  person  or  persons  acting  in  his,  her,  p-  ^^• 
or  their  behalf;  and  where  such  goods,  wares,  and  merchan- 
dise have  been  removed  for  consumption,  or  for  delivery  to  Where  removed 

1  1  .    1  1  1  .   ,  .         1        for  consumption, 

others,  or  placed  on  shipboard,  or  are  no  longer  within  the  by  mari^et  value 
custody  and  control  of  the  manufacturer  or  manufacturers,  or  his 
or  their  agent,  not  being  in  his,  her,  or  their  factory,  store,  or 
warehouse,  the  value  shall  be  estimated  by  the  average  of  the 
market  value  of  the  like  goods,  wares,  and  merchandise,  du- 
ring the  time  when  the  same  would  have  become  Uable  to  and 
charged  with  duty. 

Sec.  75.  And  he  it  further  enacted.,  That  from  and  after    Duties  on  manu- 
the  said  first  day  of  August,  eighteen  hundred  and  sixty-two,  ^'*'''"''®^- 
upon  the  articles,  goods,  wares,  and  merchandise  hei-einafter  jutj^ivelfp.  99 
mentioned,  which  shall  thereafter  be  produced  and  sold,  or  be     Amended, 
manufactured  or  made  and  sold,  or  removed  for  consumption.    Decision  No  58- 
or  for  delivery  to  others  than  agents  of  the  manufacturer  or  P-  ^^• 
producer  within   the   United  States  or  Territories  thereof,  ^^6^8100X0.401 
there  shall  be  levied,  collected,  and  paid  the  following  duties,  to  p^l^l^'""  ^°-  "^^ 
be  paid  by  the  producer  or  manufacturer  thereof,  that  is  to  say  :     Who  to  pay. 
On  candles,  of  whatever  material  made,  three  per  centum  ad     c^ss'a' 
valorem  • 


EXCISE   TAX. 


eral  coals. 
Class  C. 
Proviso. 
Amended, 
Mar.8,'63;p.lOS. 

Oils. 
Class  C. 


Eed  oil,  paraflSne, 
wbale  and  flsb 
oil,  exempt 


Gas,  illuminatmg. 
Class  C. 


(\>mpanie8  to  add 
tax  to  their  bills. 


Coal  tar  exempt, 
Proviso. 

Companies  that 
rompeto,  how  to 
pay. 


On  all  mineral  coals,  except  such  as  are  known  in  the  trade  as 
pea  coal  and  dust  coal,  three  and  a  half  cents  per  ton : 
Provided,  That  for  all  contracts  of  lease  of  coal  lands 
made  before  the  first  day  of  April,  eighteen  hundred  and 
sixty-two,  the  lessee  shall  pay  the  tax  ; 

On  lard  oil,  mustard-seed  oil,  linseed  oil,  and  on  all  animal  or 
vegetable  oils  not  exempted  nor  provided  for  elsewhere, 
whether  pure  or  adulterated,  two  cents  per  gallon  :  Pro- 
vided, That  red  oil  or  oleic  acid,  produced  in  the  manu- 
facture of  candles,  and  used  as  a  material  in  the  manufac- 
ture of  soap,  paraffiue,  whale  and  fish  oil,  shall  be  exempted 
from  this  duty ; 

On  gas,  illuminating,  made  of  coal,  whoUy  or  in  part,  or  any 
other  material,  when  the  product  shall  be  not  above  five 
hundred  thousand  cubic  feet  per  month,  five  cents  per 
one  thousand  cubic  feet ;  when  the  product  shall  be  above 
five  hundred  thousand,  and  not  exceeding  five  millions 
of  cubic  feet  per  month,  ten  cents  per  one  thousand 
cubic  feet ;  when  the  product  shall  be  above  five  miUions, 
fifteen  cents  per  one  thousand  cubic  feet ;  and  the  general 
average  of  the  monthly  product  for  the  year  preceding 
the  return  required  by  this  act  shall  regulate  the  rate  of 
duty  herein  imposed  ;  and  where  any  gas  company  shall 
not  have  been  in  operation  for  the  year  next  preceding 
the  return  as  aforesaid,  then  the  I'ate  shall  be  regiilated 
upon  the  estimated  average  of  the  monthly  product :  Pro 
vided,  That  the  product  required  to  be  returned  by  this 
act  shall  be  understood  to  be  the  product  charged  in  the 
bills  actually  rendered  by  any  gas  company  during  the 
month  preceding  the  retui'n,  and  all  gas  companies  are 
hereby  authorized  to  add  the  duty  or  tax  imposed  by  this 
act  to  the  price  per  thousand  cubic  feet  on  gas  sold  :  Pro- 
vided, further,  That  all  gas  furnished  for  fighting  street 
lamps,  and  not  measured,  and  all  gas  made  for  and  used 
by  any  hotel,  inn,  tavern,  and  private  dwelling-house,  shall 
be  subject  to  duty,  and  may  be  estimated  ;  and  if  the  re 
turns  in  any  case  shaU  be  under-stated  or  under-estimated, 
it  shall  be  the  duty  of  the  Assistant  Assessor  of  the  dis- 
trict to  increase  the  same  as  he  shall  deem  just  and  pro- 
per :  And  provided,  further.  That  coal  tar  produced  in 
the  manufacture  of  illuminating  gas,  and  the  products  of 
the  re-distillation  of  coal  tar  thus  produced,  shall  be  exempt 
from  duty  :  Atid provided,  further,  That  gas  companies 
so  located  as  to  compete  with  each  other  shall  pay  the 
rate  imposed  by  this  act  upon  the  company  having  the 
largest  production  j 


EXCISE   TAX.  55 

On  coal  illuminating^  oil,  refined,  produced  by  the  distillation  coai  c,m,  refined, 

of  coal,  aspli.'iltum,  shale,  peat,  jjetroleum,  or  rock  oil,  and  nl'inous  tubstan- 

aU  other  bituminous  substances  used  for  Uke  jnirposes,  '^''oiass  c. 

ten  cents  per  gallon  :  Provided,  That  such  oil  refined  and  Proviso, 

produced  by  the  distillation  of  coal  oil  exclusively  shall  Decision  No.  9G: 

be  subject  to  pay  a  duty  of  eight  cents  per  gallon,  any-  P"  ^''^' 
thing  in  this  act  to  the  contrary  notwithstanding  :  And 

provided,  further,  That  distillers  of  coal  oil  shall  be  subject  Proviso, 

to  all  the  provisions  of  this  act  hereinbefore  set  foi'th  and  DistiUorsofcoai 
specified  applicable  to  distillers  of  spirituous  liquors,  with 
regard  to  licenses,  bonds,  returns,  and  all  other  jDrovisions 

designed  for  the  purpose  of  ascertaining  the  quantity  dis-  ^«f«,sec.39to6T. 
tilled,  and  securing  the  payment  of  duties,  so  far  as  the 

same  may,  in  the  judgment  of  the  Commissioner  of  In-  series  i., No.  4; 

ternal  Revenue,  and  under  regulations  prescribed  by  him,  P-  ^*^' 
be  necessary  for  that  purpose  ; 

On  ground  cofiee,  and  all  preparations  of  which  cofl:ee  forms  Ground  coffee, 

a  part,  or  which  is  prepared  for  sale  as  a  substitute  for  ciaes  c. 
coifee,  three  mills  per  pound ; 

On  ground  pepper,  ground  mustard,  ground  pimento,  ground  Ground  pepper, 

cloves,  ground  cassia,  and  ground  ginger,  and  all  imita-  class  c. 
tious  of  the  same,  one  cent  per  pound  ; 

On  sug-ar,  refined,  whether  loaf,  lump,  granulated,  or  pulver-  Refined  sugar. 

.  »       '                     '                                     '             r'    e.                          7           r  Amended, 

ized,  two  mills  per  pound;  Mar.  3, '6:^ ;  p.  ii«. 

On  sugar,  refined  or  made  from  molasses,  sirup  of  molasses,  p.  244. 

melado  or  concentrated  melado,  two  mills  per  pound  ;  Mar.  V63;p]io3. 

On  all  brown,  Muscovado,  or  clarified  sugars  produced  directly  Brown  sugar,  etc. 


from  the  sugar-cane,  and  not  from  sorghum,  or  imphee, 

other  than  those  produced  by  the  refiner,  one  cent  per    Eeguiation^ 

pound  ; 


24,  '62 ;  p. 


On  sugar-candy  and  all  confectionery,  made  wholly  or  in  part     confectionery. 
of  sugar,  one  cent  per  pound  ;  Amended, 

^         ,  f      '  ,  1  ^  A  Mar..3,'C.3;p.llO 

On  chocolate,  and  cocoa,  prepared,  one  cent  per  pound. ;  choeoiate. 

On  saleratus  and  bicarbonate  of  soda,  five  mills  per  pound  ;         gaieratus. 

On  starch,  made  of  potatoes,  one  mill  per  pound ;  made  of  corn 
or  wheat,  one  and  a  half  mills  per  pound ;  made  of  rice  or 
any  other  material,  four  mills  per  pound  ; 

On  tobacco,  cavendish,  plug,  tw^st,  fine  cut,  and  manufactured 
of  all  descriptions  (not  including  snufi",  cigars  and  smok- 
in<y  tobacco  prepared  with  all  the  stems  in,  or  made  ex-  Amended, 
clusively  of  stems),  valued  at  more  than  thirty  cents  per 
pound,  fifteen  cents  per  pound  ;  valued  at  any  sum  not 
exceeding  thirty  cents  per  pound,  ten  cents  per  pound  ; 

On  smoking  tobacco  prepared  with  all  the  stems  in,  five  cents 
per  pound ; 


Class  C. 
Starch. 
Class  0. 


Tobacco. 
Class  C. 


Mar.  3,  '63 ;  p.  loa 


56 


EXCISE   TAX. 


Amended, 
Mar.  8, '63;  p.  109. 
Class  C. 

Snuff.    Class  C. 

Amended, 

Mar.  3,  '63 ;  p.  109. 

Cigars. 
Class  C. 


Class  C. 
Class  C. 
Gunpowder. 

Class  C. 


White  lead. 
Class  C. 
Oxide  of  zinc. 
Class  ('. 

Sulphare  of  ba- 
r>  tes.     Class  C. 
Proviso. 

White  lead,  zinc 
and  barytes  mix- 
ed with  oil. 


Amended, 
Mar.  3,  '63 ;  p.  1 


Paints  and  paint- 
ers' colors. 
Class  A. 

Clock       move- 
ments.   Class  C. 

Amended, 
Mar.  3, '63;  p.  110. 

Pins.     Class  A. 

Umbrellas    and 
parasols.  Class  A. 

Amended, 
Mar.  8, '63;  p.  110. 
Screws.  Class  C. 


Amended, 
IT.  3, '63;  p.  110. 


On  smoking  tobacco  made  exclusively  of  stems,  two  cents  per 
pound ; 

On  snuff  manufactured  of  tobacco,  ground  dry  or  damp,  of  all 
descriptions,  twenty  cents  per  pound  ; 

On  cigars,  valued  at  not  over  five  dollars  per  thousand,  one 
dollar  and  fifty  cents  per  thousand ; 

On  cigars,  valued  at  over  five  and  not  over  ten  dollars  per 
thousand,  two  dollars  per  thousand  ; 

On  cigars,  valued  at  over  ten  and  not  over  twenty  dollars  per 
thousand,  two  doUars  and  fifty  cents  per  thousand  ; 

On  cigars,  valued  at  over  twenty  dollars  j^er  thousand,  three 
dollars  and  fifty  cents  per  thousand  ; 

On  gunpowder,  and  all  explosive  substances  used  for  mining, 
blasting,  artillery,  or  sporting  purjjoses,  when  valued  at 
eighteen  cents  per  pound  or  less,  five  mills  per  pound ; 
when  valued  at  above  eighteen  cents  per  pound,  and  not 
exceeding  thirty  cents  per  pound,  one  cent  per  pound ; 
and  when  valued  at  above  thirty  cents  per  pound,  six 
cents  per  pound  ; 

On  white  lead,  twenty-five  cents  per  one  hundred  pounds  ; 

On  oxide  of  zinc,  twenty-five  cents  per  one  hundred  pounds  ; 

On  sulphate  of  barytes,  ten  cents  per  one  hundred  pounds : 
Provided^  That  white  lead,  oxide  of  zinc,  and  sulphate 
of  barytes,  or  any  one  of  them,  shall  not  be  subject  to 
any  additional  duty  in  consequence  of  being  mixed  or 
ground  with  linseed  oil,  when  the  duties  upon  all  the 
materials  so  mixed  or  ground  shall  have  been  previously 
actually  paid  ; 

On  all  paints  and  painters'  colors,  dry  or  ground  in  oil,  or  in 
paste  with  water,  not  otherwise  provided  for,  five  per 
centum  ad  valorem ; 

On  clock  movements  made  to  run  one  day,  five  cents  each  j 
made  to  run  more  than  one  day,  ten  cents  each ; 

On  pins,  solid  head  or  other,  five  per  centum  ad  valorem ; 

On  umbrellas  and  parasols  made  of  cotton,  silk,  or  other  ma- 
terial, five  per  centum  ad  valorem  ; 

On  screws,  commonly  called  wood  screws,  one  and  a  half  cent 
per  pound  ; 

On  railroad  iron  and  all  other  iron  advanced  beyond  slabs, 
blooms,  or  loops,  and  not  advanced  beyond  bars  or  rods, 
and  band,  hoop,  and  sheet  iron,  not  thinner  than  number 
eighteen  wire-guage,  and  plate  iron  not  less  than  one 
eighth  of  an  inch  in  thickness,  one  dollar  and  fifty  cents 
per  ton  ;  on  railroad  iron,  re-rolled,  seventy-five  cents  per 
ton ;  on  baud,  hoop,  and  sheet  iron  thinner  than  number 


EXCISE   TAX. 


57 


eighteen  wire-gauge,  plate  iron  less  than  one  eighth  of  an 
inch  in  thickness,  and  cut  nails  and  spikes,  two  dollars  per 
ton  :  Provided.,  That  hars,  rods,  bands,  hoops,  sheets, 
plates,  nails,  and  spikes,  matnifactured  from  iron  upon 
which  the  duty  of  one  dollar  and  fifty  cents  has  been  levied 
and  paid,  shall  be  subject  only  to  a  duty  of  fifty  cents  per 
ton  in  addition  thereto,  anything  in  this  act  to  the  contrary 
notwithstanding.  On  stoves  and  hollow  ware,  one  dol- 
lar and  fifty  cents  per  ton  of  two  thousand  pounds ;  cast 
iron  used  for  bridges,  buildings,  or  other  permanent 
structures,  one  dollar  per  ton :  Provided,  That  bar  iron 
used  for  like  purposes  shall  be  charged  no  additional  duty 
beyond  the  si^ecific  duty  imposed  by  this  act.  On  steel 
in  ingots,  bai's,  sheets,  or  wire  not  less  than  one  fourth  of 
an  inch  in  thickness,  valued  at  seven  cents  per  pound  or 
less,  four  dollars  per  ton  ;  valued  at  above  seven  cents  per 
pound,  and  not  above  eleven  cents  per  pound,  eight  dol- 
lars per  ton ;  valued  above  eleven  cents  per  pound,  ten 
dollars  per  ton ; 

On  paper  of  all  descriptions,  including  pasteboard  and  binders' 
boards,  three  per  centum  ad  valorem ; 

On  soap,  castile,  palm-oil,  erasive,  and  soap  of  all  other  de- 
scriptions, white  or  colored,  except  soft  soap  and  soap 
otherwise  provided  foi',  valued  not  above  thi'ee  and 
•  a  half  cents  per  pound,  one  mill  per  pound  ;  valued  at 
above  three  and  a  half  cents  per  pound,  five  mills  per 
pound  ; 

On  soap,  fancy,  scented,  honey,  cream,  transparent,  and  all  de- 
scii])tions  of  toilet  and  shaving  soap,  two  cents  per  pound  ; 

On  salt,  four  cents  per  one  hundred  pounds  ; 

On  pickles  and  preserved  fruits,  and  on  all  preserved  meats, 
fish,  and  shell-fish  in  cans  or  air-tight  packages,  five  per 
centum  ad  valorem  ; 

On  glue  and  gelatine  of  all  descriptions,  in  the  solid  state,  five 
mills  per  pound ; 

On  glue  and  cement,  made  wholly  or  in  part  of  glue,  to  be 
sold  in  the  liquid  state,  twenty-five  cents  per  gallon  ; 

On  patent  or  enameled  leather,  five  mills  per  square  foot ; 

On  patent  Japanned  split,  used  for  dasher  leather,  four  mills 
per  square  foot; 

On  patent  or  enameled  skirting  leather,  one  and  a  half  cent 
per  square  foot ; 

On  all  sole  and  rough  or  harness  leather,  made  from  hides, 
imported  east  of  the  Cape  of  Good  Hope,  and  all  damaged 
leather,  five  mills  per  pound ; 


Cut    nails    and 
spikes.     Class  0. 
I'roviso. 


Stoves,  etc. 

Class  0. 

Castings  for  per- 
manent struc- 
tures.    Class  C. 

Proviso. 


Paper. 
Class  A. 


Soap. 
Class  C. 


Fancy  soap. 

Class  C. 

Salt.    Class  C. 

Preserved  fruit*, 
meats,  etc. 
Class  A. 


Glue  and  gela- 
tine. 
Class  C. 

Glue  and  cement 
Clasa  C. 


Leather.  Class  C. 
Class  C. 


Class  C. 
Cla&sC. 


68 


EXCISE   TAX. 


Class  C. 
Class  C. 

Class  0. 

Decision  No.  81 ; 
p.  250. 

Class  C.  ■ 
Class  C. 
Class  C. 


Morocco,  etc. 
Clnss  A. 
Proviso. 


ConducUug  hose. 
Class  A. 


Wine.    Class  C. 


Furs. 
Class  A. 


Cloth. 
Class  A. 


Thread  and 
yarn,  fur  knittiug 
or  weaving. 


Exempt. 


Fabrics  of  cot- 
ton, Wool,  etc., 
duty. 


Diamonds,  etc. 

Decision  No.  89 ; 
p.  234. 
Cotton. 


On  all  other  sole  or  rough  leather,  hemlock  tanned,  and  har- 
ness leather,  seven  mills  per  pound  ; 

On  all  sole  or  rough  leather,  tanned  in  whole  or  in  part  with 
oak,  one  cent  j^er  pound  ; 

On  all  finished  or  curried  upper  leather,  made  from  leather 
tanned  in  the  interest  of  the  parties  finishing  or  currying 
such  leather  not  previously  taxed  in  the  rough,  except 
calfskins,  one  cent  per  pound  ; 

On  bend  and  butt  leather,  one  cent  per  pound  ; 

On  oflal  leather,  five  mills  per  pound  ; 

On  oil-dressed  leather,  and  deer-skins  di^essed  or  smoked,  two 
cents  per  pound ; 

On  tanned  calfskins,  six  cents  each ; 

On  morocco,  goat,  kid,  or  sheep  skins,  curried,  manufactured, 
or  finished,  four  per  centum  ad  valorem  :  JProvided,  That 
the  price  at  which  such  skins  are  usually  sold  shall  de- 
termine their  value ; 

On  horse  and  hog  skins  tanned  and  dressed,  four  per  centum 
ad  valorem ; 

On  American  patent  calfskins,  five  per  centum  ad  valorem ; 

On  conducting  hose  of  all  kinds  for  conducting  water  or  other 
fluids,  a  duty  of  three  per  centum  ad  valorem  ; 

On  wine,  made  of  grapes,  five  cents  per  gallon  ; 

On  varnish,  made  wholly  or  in  part  of  gum  copal  or  other 
gums  or  substances,  five  per  centum  ad  valorem ; 

On  furs  of  all  descrijjtions,  when  made  up  or  manufactured, 
three  per  centum  ad  valorem  ; 

On  cloth  and  aU  textile  or  knitted  or  felted  fabrics  of  cotton, 
wool,  or  other  materials,  before  the  same  has  been  dyed, 
printed,  bleached,  or  prepared  in  any  other  manner,  a 
duty  of  three  per  centum  ad  valorem :  JProvided,  That 
thread  or  yarn  manufactured  and  sold  or  delivered  ex- 
clusively for  knitted  fabrics,  or  for  weaving,  when  the 
spinning  and  weaving  for  the  manufacture  of  cloth  of  any 
kind  is  carried  on  separately,  shall  not  be  regarded  as 
manufactures  within  the  meaning  of  this  act ;  but  all 
fabrics  of  cotton,  wool,  or  other  material,  whether  woven, 
knit,  or  felted,  shall  be  regarded  as  manufactures,  and 
be  subject  to  the  duty,  as  above,  of  three  per  centum  ad 
valorem  ; 

On  all  diamonds,  emeralds,  and  all  other  jewelry,  a  tax  of 
three  per  centum  ad  valorem  ; 

On  and  after  the  first  day  of  October,  eighteen  hundred  and 
sixty-two,  there  shall  be  levied,  collected,  and  paid,  a 
tax   of  one  half  of  one  cent  per  pound  on  all  cotton 


EXCISE   TAX,  59 

held  or  owned  by  any  person  or  j^ersons,  corporation,  or 
association   of  persons  ;  and   such   tax  shall  be  a  lien     Tax  a  iien. 
thereon  in  the  possession  of  any  person  whomsoever. 
And  further,  if  any  person  or  persons,  corporations,  or      Eeguiations, 
association  of  persons,  shall  remove,  carry,  or  transport  Mar.  2T, '63;  p.-^S3 
the  same  from  the  place  of  its  production  before  said  tax 
shall  have  been  paid,  such  person  or  persons,  corpora- 
tion, or  association  of  persons,  shall  forfeit  and  pay  to     Forfeiture, 
the  United  States  double  the  amount  of  such  tax,  to  be 
recovered  in  any  court  having  jurisdiction  thereof:  Pro-     Proviso. 
vided,  howevei\  That  the  Commissioner  of  Internal  Rev- 
enue is  hereby  authorized  to  make  such  rules  and  rec^u-     Regulations, 

1  J  /•       *l,  .      ^        -1    Oct.l5, '62;p.2r6 

lations  as  he  may  deem  proper  lor  the  payment  oi  s.iid 

tax  at  places  diiferent  from  that  of  the  production  of  said     Form  of  permit; 

^  ^  -^  p.  2i7. 

cotton :  And  jjrovided,  further^  That  all  cotton  owned     Proviso, 
and  held  by  any  manufacturer  of  cotton  fabrics  on  the 
first  day  [of]  October,  eighteen  hundred  and  sixty-two, 
and  prior  thereto,  shall  be  exempt  from  the  tax  hereby 
imposed ; 
On  all  manufactures  of  cotton,  wool,  silk,  worsted,  flax,  hemp,     Manufactures  of 
jute.  India-rubber,  gutta-percha,  wood,  willow,  glass,  pot-  not""'  otijerwise 
tery-ware,  leather,  paper,  iron,  steel,  lead,  tin,  copper,  zinc,  P"'"^''''^^  f"""- 
brass,  gold,  silver,  horn,  ivory,  bone,  bristles,  wholly  or  in     class  a. 
part,  or  of  other  materials,  not  in  this  act  otherwise  pro- 
vided for,  a  duty  of  three  per  centum  ad  valorem :  Pro-     Proviso. 
vided^  That  on  all  cloths  dyed,  printed,  bleached,  manu-    ciathsd\e(i,ete., 
factured  into  other  fabrics,  or  otherwise  prepared,  on  "nt'ooii'ier'fabricg. 
which  a  duty  or  tax  shall  have  been  paid  before  the  same     Decision  No.  5 ; 
were  so  dyed,  printed,  bleached,  manufactured,  or  pre-    'cias'sA. 
pared,  the  said  duty  or  tax  of  three  per  centum  shall  be 
assessed  only  upon   the  increased  value  thereof:  And     Upon  increased 

''       ^  value. 

■provided^  further^  That  on  all  oil-dressed  leather,  and     Provisc 
deer  skins  dressed  or  smoked,  manufactured  into  gloves,     oii-dressed  lea- 
mittens,  or  other  articles  on  which  a  duty  or  tax  shall  gki'n,^  ""mauuttc- 
have  been  paid  before  the  same  were  so  manufactured,  ^"^^^j;  .,''^?;,'  ^a" 
the  said  duty  or  tax  of  three  per  centum  shall  be  as-  been  paid, 
sessed  only  upon  the  increased  valuation  thereof:  And 
provided^  further.  That  in  estimating  the  duties   upon     proviso, 
articles   manufactured  when  removed  and  sold  at  any 
other  place  than  the  place  of  manufjicture,  there  shall  be 
deducted  from  the  gross  amount  of  sales  the  freight.    Decision  No.  69; 
commission,  and  expenses  of  sale  actually  paid,  and  the  ^"  ^^' 
duty  shall  be  assessed  and  paid  upon  the  net  amount 
after  the  deductions  as  aforesaid  :  And  provided,  further^     Provisc 
That  printed  books,  magazines,  pamphlets,  newspapers, 


EXCISE   TAX. 


Articles  not  re- 
garded as  manu- 
factures within 
the  meaning  of 
this  act. 

Decision  No.  60 ; 
p.  244. 


Decision  No.  17; 
p.  223. 


Deeisiou  No.  56 ; 


Decision  No.  5 ; 
p.  216. 


Decision  No.  49  ; 


D.'cision  No.  81 
p.  256. 


Amendea, 
Mar.3,'63;p.  12S. 


reviews,  and  all  other  similar  printed  publications  : 
boards,  shingle.?,  and  all  other  lumber  and  timber ; 
staves,  hoops,  headings,  and  timber  only  partially 
wrought  and  unfinished  for  chairs,  tubs,  pails,  snathes, 
lasts,  shovel  and  fork  handles  ;  umbrella  stretchers ;  ing 
iron,  and  iron  not  advanced  beyond  slabs,  blooms,  or 
loops  ;  maps  and  charts  ;  charcoal  ;  alcohol  made  or 
manufactured  of  spirits  or  materials  upon  which  the  du- 
ties imposed  by  this  act  shall  have  been  paid ;  plaster  or 
gypsum ;  malt ;  burning  fluid ;  jorinters'  ink ;  flax  pre- 
pared for  textile  or  felting  purposes,  until  actually  woven 
or  fitted  into  fabrics  for  consumption ;  all  flour  and  meal 
made  from  grain ;  bread  and  breadstufis  ;  pearl  barley 
and  split  peas  ;  butter  ;  cheese  ;  concentrated  milk ; 
bullion,  in  the  manufacture  of  silver-ware ;  brick ;  lime ; 
Roman  cement ;  draining  tiles  ;  marble  ;  slate  ;  building 
stone ;  copper,  in  ingots  or  pigs ;  and  lead,  in  pigs  or 
bars,  shall  not  be  regarded  as  manufactures  within  the 
meaning  of  this  act :  Provided,  That  whenever,  by  the 
provisions  of  this  act,  a  duty  is  imposed  upon  any  article 
removed  for  consumption  or  sale,  it  shall  apply  only  to 
such  articles  as  are  manufactured  on  or  after  the  first  day 
of  August,  eighteen  hundred  and  sixty-two,  and  to  such 
as  are  manuftctured  and  not  removed  from  the  place  of 
manufacture  j^rior  to  that  date. 


Amended, 
Julyl7,'62 ;  p.  99. 


Decision  No. 27; 
p.  228. 


Monthly  returns 
of  gross  amount 
of  Bales. 

Form    No. 
p.  161. 


Penalty. 


AUCTION   SALES. 

Sec.  76.  And  be  it  further  enacted.  That  on  and  after  the 
first  day  of  August,  eighteen  hundred  and  sixty-two,  there 
shall  be  levied,  coUected,  and  paid  on  all  sales  of  real  estate, 
goods,  wares,  merchandise,  articles,  or  things  at  auction,  in- 
cluding all  sales  of  stocks,  bonds,  and  other  securities,  a  duty 
of  one  tenth  of  one  per  centum  on  the  gross  amount  of  such 
sales,  and  every  auctioneer  making  such  sale.;,  as  aforesaid, 
shall  at  the  end  of  each  and  every  month,  or  within  ten  days 
thereafter,  make  a  list  or  return  to  the  Assistant  Assessor  of 
-    the  di.strict  of  the  j^foss  amount  of  such  sales,  made  as  afore- 

5 ;  ~ 

said,  with  the  amount  of  duty  which  has  accrued,  or  should 
accrue  thereon,  which  list  shall  have  annexed  thereto  a  decla- 
ration under  oath  or  aflirmation,  in  form  and  manner  as  may 
be  prescribed  by  the  Commissioner  of  Internal  Revenue,  that 
the  same  is  true  and  correct,  and  shall  at  the  same  time,  as 
aforesaid,  pay  to  the  Collector  or  Deputy  Collector  the  amount 
of  duty  or  tax  thereupon,  as  aforesaid,  and  in  default  thereof 
shall  be  subject  to  and  pay  a  penalty  of  five  hundred  dollars. 


EXCISE   TAX 


61 


PrOVidecL  That        Proviso: 

.  d'lty     levied 

levied  under  the  provisions  of  this  section  sales  by  judi. 

^  -  or  oxecuti 


In  all  cases  of  delinquency  in  making  said  list  or  jiayment  the 
assessment  and  collection  shall  be  made  in  the  manner  pre- 
scribed in  the  general  provisions  of  this  act 

no  duty  shall  b(  _ 

unon  any  sales  by  iudicial  or  executive  officers  making  auction  cers, executors, or 

i.  J  "^         .     ^  T  „  ^  ^      admlaistraiors. 

sales  by  virtue  of  a  judgment  or  decree  of  any  court,  nor  to 
public  sales  made  by  executors  or  administrators. 

CARRIAGES,   YACHTS,   BILLIARD-TABLES,   AND 
PLATE. 

Sec.  11.  And  be  it  further  enacted,  That  from  and  after  the      Amended, 
first  day  of  May,  eighteen  hundred  and  sixty-two,  there  shall  J^'y  i^- '*52;  p.  99. 
be  levied,  collected,  and  paid,  by  any  person  or  persons  own-       Amended, 
ing,  possessing,  or  keeping  any  carriage,  yacht,,  and  billiard-     genes  i.,' No.  5- 
table,  the  several  duties  or  sums  of  money  set  down  in  figures  p-jj^^^/V^q  ^o.  21 ; 
against  the  same  respectively,  or  otherwise  specified  and  set  p-  225. 
forth  in  schedule  marked  A. 


SCHEDULE  A. 


CARRIAGES,   YACHTS,    BILLIARD-TABLES,    AND   PLATE. 

Duty. 
Dolls,  ct 

Carriage,  gig,  chaise,  phaeton,  wagon,  buggy-wagon, 
carryall,  rockaway,  or  other  like  carriage,  the 
body  of  which  rests  upon  springs  of  any  de- 
scription, kept  for  use,  and  which  shall  not  be 
exclusively  employed  in  husbandry  or  for  the 
transportation  of  merchandise,  and  valued  at 
seventy-five  dollars  or  over,  including  the  har- 
ness used  therewith,  when  drawn  by  one  horse, 
one  dollar 1  00 

Carriages  of  like  description  drawn  by  two  horses, 
and  any  coach,  hackney-coach,  omnibus,  or  four- 
wheel  carriage,  the  body  of  >yhich  rests  upon 
springs  of  any  description,  which  may  be  kept 
for  use,  for  hire,  or  for  passengers,  and  which 
shall  not  be  exclusively  employed  in  husbandry 
or  for  the  transportation  of  merchandise,  valued 
at  seventy-five  dollars,  and  not  exceeding  two 
hundred  dollars,  including  the  harness  used 
therewith,  drawn  by  two  horses  or  more,  two 
dollars 2  00 

Carriages  of  like  description,  when  valued  above  two 
hundred  dollars,  and  not  exceeding  six  hundred 
dollars,  five  dollars 6  uO 


Carriages,  etc. 
drawn  by  on 
horse,  kept  for 
use. 


Amended, 
Mar.3, '63;p.  110. 


Carriages,  etc., 
drawn  by  two 
horses  or  more, 
kept  for  use  or 
hire. 


Class  C 


62  EXCISE   TAX. 

Duty. 
Dolls,  eta. 

Carriages  of  like  description,  valued  above  six  hun- 
dred dollars,  ten  dollars 10  00 

Pleasure  or  rac-  Pleasure  or  racing  vessels,  known  as  yachts,  whether 
ing  vessels.  ^^  ^^jj  ^^.  g^g^j^^  under  the  value  of  six  hundred 

^"''^-  dollars,  five  dollars.. 5  GO 

Tachts.  Yachts  valued  above  six  hundred  dollars,  and  not 

^'''^*'^''  exceeding  one  thousand  dollars,  ten  dollars 10  00 

Class  c.  And  for  each  additional  one  thousand  dollars  in  value 

of  said  yachts,  ten  dollars 10  00 

DedlS-^S  BUhard-tables,  kept  for  use,  ten  dollars 10  00 

riatc-goid  kept  Plate  of  gold,  kept  for  use,  per  ounce  troy,  fifty 

fur  use.     Class  0.  „^    ,^  en 

cents 50 

Silver  kept  for  Plate  of  sllvcr,  kept  for  use,  per  ounce  troy,  three 

use.    Class  C.  »         r  5  r  Ji 

cents 3 

Proviso.  Provided^  That  silver  spoons  or  plate  of  silver,  to 

an  amount  not  exceeding  forty  ounces,  as  afore- 
Exempt  from  said,  belonging  to  any  one  person,  shall  be  ex- 
"^"'y-                          empt  from  duty. 


SLAUGHTERED   CATTLE,   HOGS,  AND   SHEEP. 

Amended,  Sec.  78.  And  be  it  further  enacted.  That  on  and  after  the 

Julyl7'62;p.   99.    ^  ,  „     »  .    ,  ,  ,    '  ^      .  . 

first  day  oi  August,  eighteen  hundred  and  sixty-two,  there 
Class  c.  shall  be  levied,  collected,  and  paid  by  any  person  or  persons, 

firms,  companies,  or  agents  or  employees  thereof,  the  follow- 
ing duties  or  taxes,  that  is  to  say : 
Horned  cattle.    On  all  horncd  cattle  exceeding  eighteen  months  old,  slaugh- 

Ameiided,  -,    p  ,         i  •  ,         i  '  O 

Mar. 3, 'tis ; p.  110.  tered  lor  sale,  thirty  cents  per  head; 

On  all  calves  and  cattle  under  eighteen  months  old,  slaughtered 
for  sale,  five  cents  per  head ; 
Hogs.  On  all  hogs,  exceeding  six  months  old,  slaughtered  for  sale, 

Amended,  wlicu  the  number  thus  slaughtered  exceeds  twenty  in  any 

Mar.  8, '63;  p.  110.  •      ,  J  J 

one  year,  ten  cents  per  head  ; 
Siieep.  On  all  sheep,  slaughtered  for  sale,  five  cents  per  head :  Pro- 

^^^j  vided,  That  all  cattle,  hogs,  and  sheep,  slaughtered  by 

Mar.  3, '(53 ; p.  110.  any  pcrsou  for  his  or  her  own  consumption,  shall  be 

exempt  from  duty. 
Decision  No.  74;  Sec.  Id.  A)id  be  it  further  enacted,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  any  person  or  persons, 
firms,  or  companies,  or  agents  or  employees  thereof,  whose 
business  or  occupation  it  is  to  slaughter  for  sale  any  cattle, 
calves,  sheep,  or  hogs,  shall  be  required  to  make  and  render 
whon  10  make  a  list  at  the  end  of  each  and  every  month  to  the  Assistant 

motilhlj'        Blaie-  j.      i        t        •  i  i      i        • 

mcut.  Assessor  oi  the  district  where  the  business  is  transacted,  stat- 


p.252. 


When    to   pay 
duties. 


Default   of    re- 


EXCrSE  TAX.  63 

ing  the  niimber  of  cattle,  calves,  if  any,  tlie  number  of  hogs.     Form    No.  8; 
if  any,  and  the  number  of  sheep,  if  any,  slaughtered,  as  afore-  ^' 
said,  with  the  several  rates  of  duty  as  fixed  therein  in  this 
act,  together  with  the  whole  amount  thereof,  which  Hst  shall 
have  annexed  thereto  a  declaration  of  said  person  or  persons, 
agents  or  employees  thereof,  as  aforesaid,  under  oath  or  af-     Oath, 
firmations,  in  such  manner  and  form  as  may  be  prescribed  by 
the  Commissioner  of  Internal  Revenue,  that  the  same  is  true 
and  correct,  and  shall,  at  the  time  of  rendering  said  list,  pay 
the  full  amount  of  duties  which  have  accrued  or  should  ac- 
crue, as  aforesaid,  to  the  Collector  or  Deputy  Collector  of  the 
District,  as  aforesaid ;  and  in  case  of  default  in  making  the 
return  or  payment  of  the  duties,  as  aforesaid,  the  assessment  '""■'^  ""■  P^y""^"' : 
and  collection  shall  be  made  as  in  the  general  provisions  of 
this  act  required,  and  in  case  of  fraud  or  evasion  the  party     Fraud  or  era- 
oftendiug  shall  forfeit  and  pay  a  penalty  of  ten  dollars  per  *' penalty. 
head  for  any  cattle,  calves,  hogs,  or  sheep  so  slaughtered  upon 
which  the  duty  is  fraudulently  withheld,  evaded,  or  attempted 
to  be  evaded:  Provided.,  That  the  Commissioner  of  Internal     Proviso. 
Revenue  shall  prescribe  such  further  rules  and  regulations  as 
he  may  deem  necessary  for  ascertaining  the  correct  number 
of  cattle,  calves,  hogs,  and  sheep,  liable  to  be  taxed  under  the 
provisions  of  this  act. 

RAILROADS,    STEAMBOATS,    AND    FERRY-BOATS. 

Sec.  80.  And  he  it  further  enacted.,  That  on  and  after  the      Railroads  and 
first  day  of  August,   eighteen  hundred  and  sixty-two,  any  gteaml'*"''^  "*'"° 
person  or  persons,  firms,  comjoanies,  or  corporations,  owning 
or  possessing,  or  having  the  care  or  management  of  any  rail-     ^''''*^^- 
road  or  railroads  upon  which  steam  is  used  as  a  propelling 
power,  or  of  any  steamboat  or  other  vessel  propelled  by  steam- 
power,  shall  be  subject  to  and  pay  a  duty  of  three  per  centum    Duty,  3  per  cent 
on  the  gross  amount  of  all  the  receipts  of  such  railroad  or 
railroads  or  steam-vessel  for  the  transportation  of  passengers  v.iih". 
over  and  upon  the  same ;  and  any  person  or  persons,  firms, 
companies,  or  corporations,  owning  or  possessing,  or  having  p-25'i. 
the  care  or  management  of  any  railroad  or  railroads  using  xjsing  other  pow- 
any  other  power  than  steam  thereon,  or  owning,  possessing,  ^^ "'''"  »'<^'>™- 
or  having  the  care  or  management  of  any  ferry-boat,  or  vessel     Ferry-boats. 
used  as  a  ferry-boat,  propelled  by  steam  or  horse  power,  shall 
be  subject  to  and  pay  a  duty  of  one  and  a  half  per  centum     ^^^^^  ^^  ^^^  ^t^ 
upon  the  gross  receipts  of  such  railroad  or  ferry-boat,  respect-  ^^^  ^•a''nsport'ation 
ively,  for  the  transportation  of  passengers  over  and  upon  said  "^  passengers. 
railroads,  steamboats,  and  ferry-boats,  respectively ;  and  any       Amended, 
person  or  persons,  firms,  companies,  or  corporations,  owning,  Mar. 3, '63 ;  p.  U3. 


Decision  No. 


Decision  No.  73 ; 


64,  EXCISE   TAX. 

Toll  bridges.      possessing,  or  having  the  care  or  management  of  any  bridge 


Class  A. 


authorized  by  law  to  receive  toll  for  the  transit  of  passengers, 
beasts,  carriages,  teams,  and  freight  of  any  desciiiDtion  over 
Duty, 3  per  cent,  such  bridge,  shall  be  subiect  to  and  pay  a  duty  of  three  per 

ou  gross  receipts.  °    ',  ''  ^      ■,■,■,     .  ■  ,. 

centum  on  the  gross  amount  oi  all  their  receipts  oi  every 
description.  And  the  owner,  possessor,  or  person  or  persons 
having  the  care  and  management  of  any  such  railroad,  steam- 
boat, ferry-boat,  or  other  vessel,  or  bridge,  as  aforesaid,  shall, 
To  make  monthly  within  five  days  after  the  end  of  each  and  every  month,  com- 

Blatemeut  .  ,  .  ,  . 

mencmg  as  hereinbefore  mentioned,  make  a  list  or  return  to 

J°^°^  ^°-  *!  the  Assistant  Assessor  of  the  district  within  which  such  owner, 
possessor,  company,  or  corporation  may  have  his  or  its  place 
of  business,  or  where  any  such  railroad,  steamboat,  ferry- 
boat, or  bridge  is  located  or  belongs,  respectively,  statmg  the 
gross  amount  of  such  receipts  for  the  month  next  preceding, 

Oath.  which  return  shall  be  verified  by  the  oath  or  afiirmation  of 

such  owner,  possessor,  manager,  agent,  or  other  proper  officer, 
in  the  manner  and  form  to  be  prescribed  from  time  to  time 
by  the  Commissioner  of  Internal  Revenue,  and  shall  also, 

When  to  pay  monthly,  at  the  time  of  making  such  return,  pay  to  the  Col- 

duties.  lector  or  Deputy  Collector  of  the  district  the  full  amount  of 

duties  which  have  accrued  on  such  receipts  for  the  month 

incasesofneg-  aforcsaid ;  and  in  case  of  neglect  or  refusal  to  make  said  lists 

make  lists.  Or  return  for  the  space  of  five  days  after  such  return  should 

be  made  as  aforesaid,  the  Assessor  or  Assistant  Assessor  shall 

How  assessed,  proceed  to  estimate  the  amount  received  and  the  duties  pay- 
able thereon,  as  hereinbefore  provided  in  other  cases  of  de- 
linquency to  make  return  for  purposes  of  assessment ;  and  for 
the  purpose  of  making  such  assessment,  or  of  ascertaining 

Books  subject  to  the  correctness  of  any  such  return,  the  books  of  any  such 

Inspection.  .  ,     t,    ,  ,  .  ,        . 

person,  company,  or  corporation  shall  be  subject  to  the  lu- 
Forraofdemaiid:  spection  of  the  Assessor  or  Assistant  Assessor  on  his  demand 

p.  182.  ^ 

or  request  therefor;  and  in  case  of  neglect  or  refusal  to  pay 
the  duties  as  aforesaid  when  the  same  have  been  ascertained  as 
aforesaid  for  the  space  of  five  days  after  the  same  shall  have 
become  payable,  the  owner,  possessor,  or  person  having  the 

Five  per  cent,  management   as   aforesaid,   shall  pay,  in   addition,  five  per 

to  evade'^d'utLT'  ccntum  ou  the  amount  of  such  duties ;  and  for  any  attempt 

knowingly  to  evade  the  payment  of  such  duties,  the  said 

owner,  possessor,  or  person  ha\ing  the  care  or  management 

Penalty  ^^  aforesaid,  shall  be  liable  to  pay  a  penalty  of  one  thousand 

dollars  for  every  such  attempt,  to  be  recovered  as  provided 
in  this  act  for  the  recovery  of  penalties ;  and  all  provisions  of 

Liens  and  dis-  this  act  in  relation  to  liens  and  collections  by  distraint  not  in- 
^^^^  compatible  herewith  shall  apply  to  this  section  and  the  objects 


EXCISE   TAX.  65 

therein  embraced :    Provided,  That   all   such  persons,  com-     Proviso, 
panics,  and  corporations  shall  have  the  rii^ht  to  add  the  duty    Kight  to  acid  tax 

11  1       .         1     •  ,.   ,.  1  ,     ■      to  rate  of  fare 

or  tax  imposed  hereby  to  their  rates  ol  fare  whenever  their 
liability  thereto  may  commence,  any  limitations  which  may 
exist  by  law  or  by  agreement  with  any  person  or  company 
which  may  have  paid  or  be  Uable  to  pay  such  fare  to  the  con- 
trary notwithstanding. 

RAILROAD   COMPANIES,  OR  RAILROAD   COR- 
PORATIONS. 

Sec.  81.  And  he  it  further  enacted.  That  on  and  after  the    uponxjtereston 
first  day  of  July,  eighteen  hundred  and  sixty-two,  any  person  rai'iroadaf "'' 
or  persons  owning  or  possessing,  or  having  the  care  or  man- 
agement of  any  railroad  company  or  railroad  corporation.    Decision  No.  98; 
being  indebted  for  any  sura  or  sums  of  money  for  which  P-^^^- 
bonds  or  other  evidences  of  indebtedness  have  been  issued, 
payable  in  one  or  more  years  after  date,  upon  which  interest 
is,  or  shall  be,  stipulated  to  be  paid,  or  coupons  representing 
the  interest  shall  be  or  shall  have  been  issued  to  be  paid,  and 
all  dividends  in  scrip,  or  money,  or  sums  of  money  thereafter 
declared  due  or  payable  to  stockholders  of  any  railroad  com- 
pany, as  part  of  the  earnings,  profits,  or  gains  of  said  compa- 
nies, shall  be  subject  to  and  pay  a  duty  of  three  per  centum  on    Duty,  3  percent, 
the  amount  of  all  such  interest,  or  coupons,  or  dividends  when- 
ever the  same  shall  be  paid;  and  said  railroad  companies  or  rail- 
road corporations,  or  any  person  or  persons  owning,  possessing, 
or  having  the  care  or  management  of  any  railroad  company 
or  railroad  corporation,  are  hereby  authorized  and  required 
to  deduct  and  withhold  from  all  payments  made  to  any  per-     to  be  deducted 
son,  persons,  or  party,  after  the  first  day  of  July,  as  aforesaid,  from  aii  payments 
on  account  of  any  interest,  or  coupons,  or  dividends  due  and    Decision  No. 76 ; 
payable  as  aforesaid,  the  said  duty  or  sum  of  three  per  centum  ;  P-254- 
and  the  duties  deducted  as  aforesaid,  and  certified  by  the 
president  or  other  proper  ofiicer  of  said  company  or  corpora- 
tion, shall  be  a  receipt  and  discharge,  according  to  the  amount 
thereof,  of  said  railroad  companies  or  railroad  corporations, 
and  the  owners,  possessors,  and  agents  thereof,  on  dividends 
and  on  bonds  or  other  evidences  of  their  indebtedness,  upon 
which  interest  or  coupons  are  payable,  holden  by  any  person 
or  party  whatsoever,  and  a  list  or  return  shall  be  made  and     List  in   Uiirty 
rendered    within    thirty    days    after    the    time    fixed    when  nf^,^i  tver/''''six 
said  interest,  or  coupoi>s,  or  dividends  become  due  or  pay-  commLioner."'^ 
able,  and  as  often  as  every  six  months,  to  the  Commissioner 
of  Internal  Revenue,  which  shall  contain  a  true  and  faithful 
acco'jnt  of  the  duties  received  and  chargeable,  as  aforesaid, 

5 


60  EXCISE   TAX. 

during  the  time  wlien  such  duties  have  accrued  or  should  ac- 
crue, and  remaining  unaccounted  for ;  and  there  shall  be  an- 
Oath.  nexed  to  every  such  list  or  return  a  declaration  under  oath 

or  affirmation,  in  manner  and  form  as  may  be  prescribed  by 
p.  158.  '  the  Commissioner  of   Internal   Revenue,   of  the   president, 

treasurer,  or  some  proper  officer  of  said  railroad  company  or 
p.  248.  '  railroad  corporation,  that  the  same  contains  a  true  and  faith- 

Decision  No.  so  •  ^^^^  account  of  the  duties  so  withheld  and  received  during  the 
P-  -^•^-  time  when  such  duties  have  accrued  or  should  accrue,  and 

not  accounted  for,  and  for  any  default  in  the  making  or  ren- 
dering of  such  list  or  return,  with  the  declaration  annexed, 
as  aforesaid,  the  person  or  persons  owning,  possessing,  or 
having  the  care  or  management  of  such  railroad  company  or 
railroad  corporation,  making  such  default,  shall  forfeit,  as  a 
Penalty.  penalty,  the  sum  of  five  hundred  dollars ;  and  in  case  of  any 

In  default  of  list  default  in  making  or  rendering  said  list,  or  of  any  default  in 
to  be  assessed. ""^  the  payment  of  the  duty,  or  any  part  thereof,  accruing  or 
which  should  accrue,  the  assessment  and  collection  shall  be 
made  according  to  the  general  provisions  of  this  act. 

BANKS,   TRUST    COMPANIES,   SAVINGS  INSTITU- 
TIONS,  AND   INSURANCE   COMPANIES. 

Banks,      trust       Sec.  82.  A  fid  be  it  further  enacted,  That  on  and  after  the 

ea^ngs"'^n8tu"u*^  fii'st  day  of  July,  eighteen  hundred  and  sixty-two,  there  shall 

''""*■  be  levied,  collected,  and  paid  by  all  banks,  trust  companies, 

Amended,        and  Savings  institutions,  and  by  all  fire,  marine,  life,  inland, 

insurance^com-  ^^ock,  and  mutual  insurance  companies,  under  whatever  style 
panies.  qj.  name  known  or  called,  of  the  United  States  or  Territories, 

Class  A.  _  '  ^      _  ' 

specially  incorporated   or   existing   under  general   laws,   or 

which  may  be  hereafter  incorporated  or  exist  as  aforesaid, 

On  dividends,     on  all  dividends  in  scrip  or  money  thereafter  declared  due  or 

Decision  N...  14 ;  paid  to  Stockholders,  to  policy  holders,  or  to  depositors,  a 

^Decis'ion  No.  C5 ;  part  of  the   earnings,  profits,  or  gains  of  said  banks,  trus 

^'^*^'  companies,  savings  institutions,  or  insurance  companies,  and 

On  surplus  or  on  all   sums  added   to   their  surplus  or  contingent  funds,  a 

contingent  funds.  -nTTrmii 

Proviso.  duty  of  three  per  centum :  Provided,  That  the  duties  upon 

the  dividends  of  life  insurance  companies  shall  not  be  deemed 
due,  or  to  be  collected,  until  such  dividends  shall  be  payable 
by  such  companies.  And  said  banks,  trust  companies,  savings 
institutions,  and  insurance  companies  are  hereby  authorized 

To  deduct  tax  and  required  to  deduct  and  withhold  from  all  payments  made 

from    their    pay-  ^      x-    '         t    •  j        j 

menis  of  divi-  to  any  person,  persons,  or  party,  on  account  oi  any  dividends 
or  sums  of  money  that  may  be  due  and  payable,  as  aforesaid, 
after  the  first  day  of  July,  eighteen  hundred  and  si.xty-two, 
the  said  duty  of  three  per  centum.     And  a  list  or  return  shall 


EXCISE   TAX.  67 

be  made  and  rendered  witliin  thirty  days  after  the  time  fixed     Lists  within  so 
when  such  dividends  or  sums  of  money  shall  be  declared  due  nlc-ni  semi-ycariy 
and  payable,  and  as  often  as  every  six  months,  to  the  Com-  gioner. 
missioner  of  Internal  Revenue,  which  shall  contain  a  true  and 
faithful  account  of  the  amount  of  duties  accrued  or  which 
should  accrue  from   time  to  time,  as   aforesaid,  during  the 
time  when  such  duties  remain  unaccounted  for,  and   there 
shall  be  annexed  to  every  such  list  or  return  a  declaration, 
undei-  oath  or  affirmation,  to  be  made  in  form  and  manner  as     oath. 
shall  be  prescribed  by  the  Commissioner  of  Internal  Revenue,      Form  No.  6 
of  the  president,  or  some  other  proper  officer  of  said  bank, 
trust  company,  savings  institution,  or  insurance  company,  re- 
spectively, that  the  same  contains  a  true  and  faithful  account 
of  the  duties  which  have  accrued  or  should  accrue,  and  not 
accounted  for,  and  for  any  default  in  the  delivery  of  such  list 
or  return,  with  such    declaration  annexed,  the  bank,  trust 
company,  savings  institution,  or  insurance  company  making 
such  default,  shall  forfeit,  as  a  penalty,  the  sum  of  five  hun-     Penalty, 
dred  dollars. 

Sec.  83.  And  be  it  further  enacted^  That  any  person  or 
persons  owning  or  possessing,  or  having  the  care  or  manage- 
ment of  any  railroad  company  or  railroad  corporation,  bank, 
truh.t  company,  savings  institution,  or  insurance  company,  as 
heretofore  mentioned,  required  under  this  act  to  make  and     ^o  pay  duties 
render  any  list  or  return  to  the  Commissioner  of  Internal  statement."*^^""^ 
Revenue,  shall,  upon  rendering  the  same,  pay  to  the  said  Com- 
missioner of  Internal  Revenue  the  amount  of  the  duties  due 
on  such  list  or  return,  and  in  default  thereof  shall  forfeit  as  a 
penalty  the  sum  of  five  hundred  dollars  ;  and  in  case  of  neglect     Penalty. 
or  refusal  to  make  such  list  or  return  as  aforesaid,  or  to  pay     in  case  of  neg- 

/•  1        ''''^'     "*■    refusal, 

the  duties  as  aforesaid,  for  the  space  oi  thirty  days  alter  the  how  assessed, 
time  when  said  list  should  have  been  made  and  rendered, 
or  when  said  duties  shall  have  become  due  and  payable,  the 
assessment  and  collection  shall  be  made  according  to  the  gen- 
eral provisions  heretofore  prescribed  in  this  act. 

Sec.  84.  And  he  it  further  enacted^  That  on  the  first  day 
of  October,  anno  Domini  eighteen  hundred  and  sixty-two,  and 
on  the  first  day  of  each  quarter  of  a  year  thereafter,  theie 
shall  be  paid  by  each  insurance  company,  w  hether  inland  or     insurance  com- 

-,,  ,.-..,,  ..  T-i         panics,  inland  or 

marine,  and  by  each  individual  or  association  engaged  in  the  marine. 

business  of  insurance  from  loss  or  damage  by  fire,  or  by  the 

perils  of  the  sea,  the  duty  of  one  per  centum  upon  the  gross  Duty  upon  gross 

receipts  for  premiums  and  assessments  by  such  individual,  '''''^^'^*" 

association,  or  company  during  the  quarter  then  preceding ; 

and  like  duty  shall  be  paid  by  the  agent  of  any  foreign  in-  ance.'^*^'""  "'*'^' 


6S  EXCISE   TAX. 

surance  company  having  an  office  or  doing  business  within  the 
United  States. 

Sec.  85.  And  be  it  further  enacted.  That  on  the  first  day 

Quarterly      re-  i        r.  i  /.  i  i 

turns  of   insur-  of  October  next,  and  on  the  first  day  of  each  quarter  there- 

aiice     companies  ttti/^ 

(except   life)   or  after,  an  account  shall  be  made  and  rendered  to  the  Commis* 
*^''°  '  sioner  of  Internal  Revenue  by  all  insurance  companies,  or 

their  agents,  or  associations  or  individuals  making  insurance, 
except  life  insurance,  including  agents  of  all  foreign  insurance 
Form  No.  1 ;  companies,  which  shall  contain  a  true  and  faithful  account  of 
^'^   '  the  insurance  made,  renewed,  or  continued,  or  indorsed  upon 

any  open  policy  by  said  companies,  or  their  agents,  or  asso- 
ciations, or  individuals  during  the  preceding  quarter,  setting 
forth  the  amount  insured,  and  the  gross  amount  received, 
and  the  duties  accruing  thereon  under  this  act;  and  there 
shall  be  annexed  to  and  delivered  with  every  such  quarterly 
Affidavit.  account  an  affidavit,  in  the  form  to  be  prescribed  by  the 

Commissioner  of  Internal  Revenue,  made  by  one  of  the  of- 
cers  of  said  company  or  association,  or  individual,  or  by  the 
agent  in  the  case  of  a  foreign  company,  that  the  statements 
in  said  accounts  are  in  all  respects  just  and  true  ;  and  such 
Whentoberen-  quarterly  accounts  shall  be  rendered  to  the  Commissioner  of 

derod  to  the  Com-    ^  •' 

missioner.  Internal   Revenue  within   thirty  days   after   the   expiration 

of  the  quarter  for  which  they  shall  be  made  up,  and  upon 
rendering  such  account,  with  such  affidavit,  as  aforesaid, 
thereto  annexed,  the  amount  of  the  duties  due  by  such  quar- 

When  to  pay.  tcrly  accounts  shall  be  paid  to  the  Commissioner  of  Internal 
Revenue  ;  and  for  every  default  in  the  delivery  of  such  quar- 
terly account,  with  such  affidavit  annexed  thereto,  or  in  the 
payment  of  the  amount  of  the  duties  due  by  such  quarterly 
account,  the  company,  or  agent,  or  association,  or  individual 

Forfeiture,  making  such  default  shall  forfeit  and  pay,  in  addition  to  such 
duty,  the  sum  of  five  thousand  dollars. 

SALARIES  OF  OFFICERS  AND  PAYMENT  TO  PER- 
SONS IN  THE  SERVICE  OF  THE  UNITED  STATES 

Amended,  ^EC.  86.  A7id  be  it  further  enctcted,  That  on  and  after  the 

.July  17, '62,  p.  99.  gj,gj^  ^^y  ^f  August,  eighteen  hundred  and  sixty-two,  there 
Instructions,      shall  be  levied,  collected,  and  paid  on  all  salaries  of  officers, 
Dec.i,'62;p.2T9.  ^^  payments  to  persons  in  the  civil,  military,  naval,  or  other 
Class  A.  employment  or  service  of  the  United  States,  including  sena- 

tors and  representatives  and  delegates  in  Congress,  when 
Duty.  exceeding  the  rate  of  six  hundred  dollars  per  annum,  a  duty 

of  thi-ee  per  centum  on  the  excess  above  the  said  six  hundred 
dollars ;  and  it  shall  be  the  duty  of  all  paymasters,  and  all  dis- 
bursing officers,  under  the  Government  of  the  United  States, 


EXCISE   TAX.  69 

or  in  the  employ  thereof,  when  making  any  payments  to  offi- 
cers and  persons  as  aforesaid,  or  upon  settling  and  adjusting 
the  accounts  of  such  officers  and  persons,  to  deduct  and  with- 
hold the  aforesaid  duty  of  three  per  centum,  and  shall,  at  the  p.-^g™  ^""  ^^ ' 
same  time,  make  a  certificate  stating  the  name  of  the  officer 
or  person  from  whom  such  deduction  was  made,  and  the 
amount  thereof,  which  shall  be  transmitted  to  the  office  of 
the  Commissioner  of  Internal  Revenue,  and  entered  as  part 
of  the  internal  duties  ;  and  the  pay-roll,  receipts,  or  accounts 
of  officers  or  persons  paying  such  duty,  as  aforesaid,  shall  be 
made  to  exhibit  the  fact  of  such  payment. 

PASSPORTS. 

Sec.  87.  And  be  it  further  etiacted,  That  for  every  passport     passporta. 
issued  from  the  office  of  the  Secretary  of  State,  after   the 
thirtieth  day  of  Jime,  eighteen  hundred  and  sixty-two,  there     ^'^^  ^' 
Bhall  be  paid  the  sum  of  three  dollars  ;  which  amount  may     Tax  $3. 
be  paid  to  any  Collector  appointed  under  this  act,  and  his  re-     collector's  Re- 
ceipt therefor  shall  be  forwarded  with  the  application  for  such  *''"^'' 
passport  to  the  office  of  the  Secretary  of  State,  or  any  agent     Series  i.,  No.  4 ; 
appointed  by  him.     And  the  Collectors  shall  account  for  aU  ^" 
moneys   received   for  passports  in  the  manner  hereinbefore 
provided,  and  a  like  amount  shall  be  paid  for  every  passport 
issued  by  any  minister  or  consul  of  the  United  States,  Avho 
shall  account  therefor  to  the  Treasury. 

ADVERTISEMENTS. 

Sec.  88,  And  be  it  further  enacted,  That  on  and  after  the       Amended, 
first  day  of  August,  eighteen  hundred  and  sixty-two,  there    "^   '' ''-'P- 
shah  be  levied,  collected,  and  paid  by  any  person  or  persons, 
firm,  or  company,  publishing  any  newsiiaper,  masrazine,  re-     Publishers    to 

,  ^.  .        .f,  11'  c  '  pay  on  gross  re- 

view,  or  other  literarv,  scientific,  or  news  publication,  issued  ceipts  for  adver- 

.     T      ,1  ^  "  .  r.  11       T  .  tisementa. 

periodically,  on  the  gross  receipts  for  all  advertisements,  or 
all  matters  for  the  insertion  of  which  in  said  newspaper  or 
other  publication,  as  aforesaid,  or  in  extras,  supplements, 
sheets  or  fly  leaves  accompanying  the  same,  pay  is  required 
or  received,  a  duty  of  three  per  centum  ;  and  the  person  or  Duty, 
persons,  firm  or  company,  owning,  possessing,  or  having  the 

rt  T  1  Class  A. 

care  or  management  of   any  and  every  such  newspaper  or 

other   publication,  as  aforesaid,  shall  make  a  hst  or  return     Quarterly     re- 

i      1  •  I  .     ^  .  •  t  .     .  turns  to  Assistant 

quarterly,  commencing  as  heretofore  mentioned,  containing  Assessor. 
the  gross  amount  of  receipts  as  aforesaid,  and  the  amount  of 
duties  which  have  accrued  thereon,  and  render  the  same  to  p.  163. 
the  Assistant  Assessor  of  the  respective  districts  where  such 
newspaper,  magazine,  review,  or  other  literary  or  news  pub- 


70 


EXCISE   TAX. 


Pay  duties. 

In  case  of  neg- 
lect or  refusal,  tfie 
Assistant  Assess- 
or to  estimate. 


Penalty. 


Penalty  for  fraud 
or  evasion. 


Tax  may  be  a.l- 
ded  to  fixed   pri- 


Receipts  to  the 
amount  of  $1,000 
exempt. 


Newspapers  eir- 
■ulating  not  over 
«<)  thousand,  ex- 


p.  227. 


lication  is  or  may  be  published,  which  list  or  return  shall  have 
annexed  a  declaration,  under  oath  or  affirmation,  to  be  made 
according  to  the  manner  and  form  which  may  be  from  time  to 
time  prescribed  by  the  Commissioner  of  Internal  Revenue,  of 
the  owner,  possessor,  or  person  having  the  care  or  manage- 
ment of  such  newspaper,  magazine,  review,  or  other  publicar 
tion,  as  aforesaid,  that  the  same  is  true  and  correct,  and  shall 
also,  quarterly,  and  at  the  time  of  making  said  list  or  return, 
pay  to  the  Collector  or  Deputy  Collector  of  the  district,  as 
aforesaid,  the  full  amount  of  said  duties  ;  and  in  case  of  neg- 
lect or  refusal  to  comply  with  any  of  the  provisions  contained 
in  this  section,  or  to  make  and  render  said  list  or  return,  as 
aforesaid,  for  the  space  of  thirty  days  after  the  time  when 
said  list  or  return  ought  to  have  been  made,  as  aforesaid,  the 
Assistant  Assessor  of  the  respective  districts  shall  proceed  to 
estimate  the  duties,  as  heretofore  provided  in  other  cases  of 
delinquency ;  and  in  case  of  neglect  or  refusal  to  pay  the 
duties,  as  aforesaid,  for  the  space  of  thirty  days  after  said 
duties  become  due  and  payable,  said  owner,  possessor,  or  per- 
son or  persons  having  the  care  or  management  of  said  news- 
papers or  publications,  as  aforesaid,  shall  pay,  in  addition 
thereto,  a  penalty  of  five  per  centum  on  the  amount  due  :  and 
in  case  of  fraud  or  evasion,  whereby  the  revenue  is  attempted 
to  be  defrauded,  or  the  duty  withheld,  said  owners,  possessors, 
or  person  or  persons  having  the  care  or  man;igement  of  said 
newspapers  or  other  publications,  as  aforesaid,  shall  forfeit 
and  pay  a  penalty  of  five  hundred  dollars  for  each  otFense,  or 
for  any  sum  fraudulently  unaccounted  for ;  and  all  provisions 
in  this  act  in  relation  to  liens,  assessments,  and  collection,  not 
incompatible  herewith,  shall  apply  to  this  section  and  the 
objects  herein  embraced  :  Provided,  That  in  all  cases  where 
the  rate  or  price  of  advertising  is  fixed  by  any  law  of  the 
United  States,  State,  or  Territory,  it  shall  be  lawful  for  the 
company,  person,  or  persons,  publishing  said  advertisements, 
to  add  the  duty  or  tax  imposed  by  this  act  to  the  price  of 
said  advertisements,  any  law,  as  aforesaid,  to  the  contrary 
notwithstanding  :  Provided,  further,  That  the  receipts  for 
advertisements  to  the  amount  of  one  thousand  dollars,  by  any 
person  or  persons,  firm,  or  company,  publishing  any  news- 
paper, magazine,  review,  or  other  literary,  scientific,  news 
publication,  issued  periodically,  shall  be  exempt  from  duty : 
A?)d provided,  furthe?'.  That  all  newspapers  whose  circulation 
does  not  exceed  two  thousand  copies  shall  be  exempted  from 
all  taxes  for  advertisements. 


EXCISE   TAX.  71 

INCOME  DUTY. 

Sec.  89.  And  be  it  further  e^iacted,  That  for  the  purpose 
of  modifying  and  re-enacting,  as  hereinafter  provided,  so 
much  of  an  act,  entitled  "  An  act  to  provide  increased  rev-  Act  Ang.  6,  '6i, 
enue  from  imports  to  pay  interest  on  the  public  debt,  and  for  tfons^g',  so,  61* 
other  purposes,"  approved  fifth  of  August,  eighteen  hundred 
and  sixty-one,  as  relates  to  income  tax ;  that  is  to  say,  sec- 
tions forty-nine,  fifty  (except  so  much  thereof  as  relates  to 
the  selection  and  appointment  of  depositaries),  and  fifty-one, 
be,  and  the  same  are  hereby,  repealed. 

Sec.  90.  Atid  he  it  further  enacted.,    That    there  shall  be    Upon  the  annual 
levied,  collected,  and  paid  annually,  upon  the  annual  gains,  meome'^'^f  ^resi- 
profits,   or  income  of  every  person  residing  in  the  United    '^»'«  of '*>«  u.  s. 
States,  whether  derived  from  any  kind  of  property,  rents,  in- 
terest, dividends,  salaries,  or  from  any  profession,  trade,  em-       Amended, 

'  '        .  .     ,  .  ,        TT    •       -.    o  Mar.  3, '63 ;  p.  119 

ploymetit,   or  vocation  carried  on  m  the   United  fetates,  or 
elsewhere,  or  from  any  other  source  whatever,  except  as  here- 
inafter mentioned,  if  such  annual  gains,  profits,  or  income  ex- 
ceed the  sum  of  six  hundred  dollars,  and  do  not  exceed  the  andTof "^ceed- 
sum  of  ten  thousand  dollars,  a  duty  of  three  per  centum  on  the  *°s  $io,ooo. 
amount  of  such  annual  gains,  profits,  or  income  over  and  above  Duty,  three  per 
the  said  sum  of  six  hundred  dollars  ;  if  said  income  exceeds  aboleTeoo™'""" 
the  sum  of  ten  thousand  dollars,  a  duty  of  five  per  centum  Exceed'g  $io,ooo, 

.      ,  ,       ,     -,  Ave       per      cent 

upon  the  amount  thereof  exceeding  six  hundred  dollars  ;  and  above  *6oo. 
upon  the  annual  gains,  profits,  or  income,  rents,  and  dividends 
accruing  upon  any  property,  securities,  and  stocks  owned  in  abroadTnffnotTK 
the  United  States  by  any  citizen  of  the  United  States  residing  employ  of  i^  s.. 

''       _  •'  _  ^  »    upon    any    prop- 

abroad,  except  as  hereinafter  mentioned,  and  not  in  the  em-  erty  in  u.  s. 
ployment  of  tbe  Government  of  the  United  States,  there  shall    ^q/^^p"  *'''"'• 
be  levied,  collected,  and  paid  a  duty  of  five  per  centum. 

Sec.  91.  And  be  it  furtJier  enacted.,  That  in  estimating  said     How  estimated. 
annual  gains,  profits,  or  income,  whether  subject  to  a  duty,  as 
provided  in  this  act,  of  three  per  centum,  or  of  five  per  centum, 
all  other  national,  State,  and  local  taxes,  lawfully  assessed  upon     Taxes  lawfully 

assessed  to  be  de- 

the  property  or  other  sources  of  income  of  any  person  as  afore-  ducted. 
said,  from  which  said  annual  gains,  profits,  or  income  of  such 
person  is  or  should  be  derived,  shall  be  first  deducted  from 
the  gains,  profits,  or  income  of  the  person  or  persons  who  ac- 
tually pay  the  same,  whether  owner  or  tenant,  and  all  gains, 
profits,  or  income  derived  from  salaries  of  officers,  or  pay-     income     from 

■i  '  .....  1  1  .         sources        which 

ments  to  persons  in  the  civil,  military,  naval,  or  other  service  have  been  assess- 

.  .       ,     ,.  .  T    ed  and  have  paid 

of  the  T  nited  States,  including  senators,  representatives,  and  to  be  deducted. 
delegates  in  Congress,  above  six  hundred  dollars,  or  derived  ^lar  v68,^p.'iio 
from  interest  or  dividends  on  stock,  capital,  or  deposits  in  any 


Regulations,  p. 


72  EXCISE   TAX. 

bank,  trust  company,  or  savings  institution,  insurance,  gas, 
bridge,  express,  telegraph,  steamboat,  ferry-boat,  or  railroad 
company,  or  corporation,  or  on  any  bonds,  or  other  evidences 
of  indebtedness  of  any  railroad  company  or  other  corporation, 
which  shall  have  been  assessed  and  paid  by  said  banks,  trust 
companies,  savings  institutions,  insurance,  gas,  bridge,  tele- 
graph, steamboat,  ferry-boat,  express,  or  railroad  companies, 
Amended,  as  aforesaid,  or  derived  from  advertisements,  or  on  any  arti- 
cles manufactured,  upon  which  specific,  stamp,  or  ad  valorem 
duties  shall  have  been  directly  assessed  or  paid,  shall  also  be  de- 
ducted ;  and  the  duty  herein  provided  for  shall  be  assessed 
Upon  what  time  and  Collected  upon  the  income  for  the  year  ending  the  thirty- 

lo  be  assessed.  «-.^,  t  \         •  r-      ^  •  -i 

When  to  be  levied  fii'st  day  of  December  next  precedmg  the  time  for  levymg  and 
and  collected.        collecting  Said  duty,  that  is  to  say,  on  the  first  day  of  May, 
eighteen  hundred  and  sixty-three,  and  in  each  year  thereafter : 
Proviso.  JProvided,  That  upon  such  portion  of  said  gains,  profits,  or  in- 

come, whether  subject  to  a  duty  as  provided  in  this  act  of 
three  per  centum  or  five  per  centum,  which  shall  be  derived 
From  interest  up-  from  interest  upon   notes,  bonds,  or  other  securities  of  the 
duty  not'oTe'l-'one  United  States,  there  shaU  be  levied,  collected,  and  paid  a  duty 
""m  ^  ''"'^  ^"""^  '^ot  exceeding  one  and  one  half  of  one  per  centum,  anything 
in  this  act  to  the  contrary  notwithstanding. 

Sec.  92.  And  be  it  further  enacted,  That  the  duties  on  in- 

befoVe'junesoih.    comcs  herein  imposed  shall  be  due  and  payable  on  or  before 

Ante,  p.  ic      the  thirtieth  day  of  June,  in  the  year  eighteen  hundred  and 

sixty-three,  and  in  each  year  thereafter  until  and  including 

the  year  eighteen  hundred  and  sixty-six,  and  no  longer ;  and 

to  any  sum  or  suras  annually  due  and  unpaid  for  thirty  days 

after  the  thirtieth  of  June,  as  aforesaid,  and  for  ten  days  after 

demand   thereof  by  the   Collector,  there   shall  be  le\ied  in 

addition  thereto,  the  sum  of  five  per  centum  on  the  amount 

nauy '^''for  "^  dutics  unpaid,  as  a  penalty,  except  from  the  estates  of  de- 

Eon-pajment.       ceased  and  insolvent  persons  ;  and  if  any  person  or  persons, 

or  party,  liable  to  pay  such  duty,  shall  neglect  or  refuse  to  pay 

the  same,  the  amount  due  shall  be  a  lieu  in  favor  of  the  Uniied 

Tax,  with  inter-  States  from  the  time  it  was  so  due  until  paid,  with  the  inter- 
est, penalties,  and  ,  .  -,  ,  •         T  T   •         xT-         i 

cosUi,  a  lien.  est,  penalties,  and  costs  that  may  accrue  in  addition  thereto, 

upon  all  the  property,  and  rights  to  property,  stocks,  securi- 
ties, and  debts  of  every  description  from  which  the  income 
upon  which  said  duty  is  assessed  or  levied  shall  have  accrued 
or  may  or  should  accrue ;  and  in  default  of  the  payment  of 
said  duty  for  the  space  of  thirty  days,  after  the  same  shall 
have  become  due,  and  be  demanded,  as  aforesaid,  said  lien 
may  be  enforced  by  distraint  upon  such  property,  rights  to 
property,  stocks,  securities,  and  evidences  of  debt,  by  whom- 


iI.,No.5 
p.  145, 150. 


EXCISE   TAX.  ^8 

soever  holden  ;  and  for  this  purpose  the  Commissioner  of  In-    commissioner  to 
lernal  Revenue,  upon  the  certiticute  of  the  Collector  or  Deputy  j-'^a  \oyT"(iTt 
Collector  that  said  duty  is  due  and  unpaid  for  the  space  of  '*""  '^'''^'^'  ""^''="' 
ten  days  after  notice  duly  given  of  the  le\y  of  such  duty,  shall 
issue  a  warrant,  in  form  and  manner  to  be  prescribed  by  said 
Commissioner  of  Internal  Revenue,  under  the  directions  of  the 
Secretary  of  the  Treasury,  and  by  virtue  of  such  warrant 
there  may  be  levied  on  such  property,  rights  to  property, 
stocks,  securities,  and  evidences  of  debt,  a  further  sum,  to  be     Furtiier  sum. 
fixed  and  stated  in  such  warrant,  over  and  above  the  said  an- 
nual duty,  interest,  and  penalty  for  non-payment,  sufficient  for 
the  fees  and  expenses  of  such  levy.     And  in  all  cases  of  sale, 
as  aforesaid,  the  certificate  of  such  sale  by  the  Collector  or  Certificate  of  sale. 
Deputy  Collector  of  the  sale,  shall  give  title  to  the  purchaser,  ttTorUy.'etc!' 
of  all  right,  title,  and  interest  of  such  delinquent  in  and  to  such 
property,  Avhether  the  property  be  real  or  personal ;  and  where 
the  subject  of  sale  shall  be  stocks,  the  certificate  of  said  sale 
shall  be  lawful  authority  and  notice  to  the  proper  corporation, 
company,  or  association,  to  record  the  same  on  the  books  or 
records,  in  the  same  manner  as  if  transferred  or  assigned  by 
the  person  or  party  holding  the  same,  to  issue  new  certificates 
of  stock  therefor  in  lieu  of  any  original  or  prior  certificates, 
which  shall  be  void  whether  canceled  or  not ;  and  said  cer- 
tificates of  sale  of  the  Collector  or  Deputy  Collector,  where 
the  subject  of  sale  shall  be  securities  or  other  evidences  of 
debt,  shall  be  good  and  valid  receipts  to  the  person  or  party 
holding  the  same,  as  against  any  person  or  persons,  or  other 
parly  holding,  or  claiming  to  hold,  possession  of  such  securi- 
ties or  other  evidences  of  debt. 

Skc.  93.  A?id  be  it  further  enacted,  That  it  shall  be  the  duty     ah  persons  of 
of  all  persons  of  lawful  age,  and  aU  guardians  and  trustees,  !aS"ind'iSe; 
whether  such  trustees  are  so  by  virtue  of  their  ofiice  as  ex-  t^  ^aiie  rei-iirn- 
ecutors,  administrators,  or  other  fiduciary  cajjacity,  to  make 
return  in  the  list  or  schedule,  as  provided  in  this  act,  to  the     porm  No.  24; 
proper  officer  of  internal  revenue,  of  the  amount  of  his  or  her  P'  ^^®" 
income,  or  the  income  of  such  minors  or  persons  as  may  be  p.  lea'""^"'^^' 
held  in  trust  as  aforesaid,  according  to  the  requirements  here-  ^g^*'^"'''""'^*'  p- 
inbefore  stated,  and  in  case  of  neglect  or  refusal  to  make  such  ^27^^'^°'^' 
return,  the  Assessor  or  Assistant  Assessor  shall   assess   the     Assessors  to  as. 
amount  of  his  or  her  income,  and  proceed  thereafter  to  col-  ntfgiect  and*  re- 
lect  the  duty  thereon  in  the  same  manner  as  is  provided  for  in  ^"*^^" 
other  cases  of  neglect  and  refusal  to  furnish  lists  or  schedules  „  ^^^,^^^^'„., 

^  ,  ,        _        Mar.  3,  '63 ;  p.  111. 

in  the  general  provisions  of  this  act,  where  not  otherwise  in- 
compatible,  and   the  Assistant  Assessor    may  increase    the    May  increase  th« 
amount  of  the  list  or  return,  or  of  any  party  making  such  re-  der-staied. 


sessed  elsewhere. 


pp.  300-1. 


74  EXCISE   TAX. 

turn,  if  he  shall  be  satisfied  that  the  same  is  under-stated :  Fro- 

Proviso  vided,  That  any  party,  in  his  or  her  own  behalf,  or  as  guardian 

or  trustee,  as  aforesaid,  shall  be  permitted  to  declare,  under 

Oatb  of  party,  o^tli  or  affirmation,  the  form  and  manner  of  Avhich  shall  be 

uT to'be  not  pos-  prescribed  by  the  Commissioner  of  Internal  Revenue,  that  he 

sessed  of  an  in-  qj.  ^.j^g  -^^.jg  jjq^  posscsscd  of  an  income  of  six  hundred  dollars, 

come  01  •folio ;  or  ^  ' 

to  have  been  as-  liable  to  be  asscsscd  accordiug  to  the  provisions  of  this  act,  or 
that  he  or  she  has  been  assessed  elsewhere  and  the  same  year 
for  an  income  duty,  under  authority  of  the  United  States,  and 
shall  thereupon  be  exempt  from  an  income  duty ;  or,  if  the 
list  or  return  of  any  party  shall  have  been  increased  by  the 
Assistant  Assessor,  in  manner  as  aforesaid,  he  or  she  may  be 
permitted  to  declare,  as  aforesaid,  the  amount  of  his  or  her  an- 
nual income,  or  the  amount  held  in  trust,  as  aforesaid,  Hable 
to  be  assessed,  as  aforesaid,  and  the  same  so  declared  shall  be 
received  as  the  sum  upon  which  duties  are  to  be  assessed  and 
collected. 

STAMP   DUTIES. 

stamp  duties  on       Sec.  94.  And  he  it  further  enacted,  That  on  and  after  the 
1862.'*"^'^'^    *''  '  first  day  of  October,  eighteen  hundred  and  sixty -two,  there 
shall  be  levied,  collected,  and  paid,  for  and  in  respect  of  the 
several  instruments,  matters,  and  things  mentioned,  and  de- 
scheduie  B,p.  81.  scribed  in  the  schedule  (marked  B)  hereunto  annexed,  or  for  or 
in  respect  of  the  vellum,  parchment,  or  paper  upon  which  such 
291.  "  '      instruments,  matters,  or  things,  or  any  of  them,  shaU  be  writ- 

ten or  printed,  by  any  person  or  persons,  or  party  who  shall 
make,  sign,  or  issue  the  same,  or  for  whose  use  or  benefit  the 
same  shall  be  made,  signed,  or  issued,  the  several  duties  or 
sums  of  money  set  down  in  figures  against  the  same,  respect- 
ively, or  otherwise  specified  or  set  forth  in  the  said  schedule. 
Penalty  for  not       Sec.  95.  And  he  it  further  enacted.  That  if  any  person  or 
"*'' Ame^ed       persons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed, 
July  14,  '62  ;'  p.  q,.  issued,  any  instrument,  document,  or  paper  of  any  kind  or 
*  Amended,       description  Avhatsoever,  without  the  same  being  duly  stamped 
Dec.  25,  '62  ;  p.  ^^^  denoting  the  duty  hereby  imposed  thereon,  or  without 
having   thereupon   an   adhesive  stamp  to  denote  said  duty, 
such  person  or  persons  shall  incur  a  penalty  of  fifty  dollars. 
Decision  No.  75 ;  '"^"^l  such  instrument,  document,  or  paper,  as  aforesaid,  shall 
P-  be  deemed  invaUd  and  of  no  eflfect. 

Amended  ^^^-  ^^'  ^^^  ^^  ^^  further  enacted.  That  no  stamp  appro- 

Dec.  25,  62;  p.  priated  to  denote  the  duty  charged  on  any  particular  instru- 
ment, and  bearing  the  name  of  such  instrument  on  the  face 
Decision  No.  75 ;  thereof,  shall  be  used  for  denoting  any  other  duty  of  the  same 
^'      '  amount,  or  if  so  used  the  same  shall  be  of  no  avail. 


EXCISE   TAX.  "75 

Sec.  97.  And  be  it  further  enacted^  That  no  vellum,  parch- 
ment, or  j^nper,  bearing  a  stamp  appropriated  by  name  to  any 
particular  instrument,  shall  be  used  for  any  other  j^urpose,  or 
ii'  so  used  the  same  shall  be  of  no  avail. 

Sec.  98.  And  he  it  further  enacted.  That  if  anv  person  shall    Forcing  or coun 

y.  n  •  ,       ^  "         T  terfeitiiig         auy 

lorge  or  counterieit,  or  cause  or  procure  to  be  forged  or  coun-  stamp  or  die. 
terfeited,  any  stamp  or  die,  or  any  part  of  any  stamp  or  die, 
which  shall  have  been  provided,  made,  or  used,  in  pursuance 
of  this  act,  or  shall  forge,  counterfeit,  or  resemble,  or  cause 
or  procure  to  be  forged,  counterfeited,  or  resembled,  the  im-     impression, 
pression,  or  any  part  of  the  impression,  of  any  such  stamp  or 
die,  as  aforesaid,  upon  any  vellum,  parchment,  or  paper,  or  shall 
stamp  or  mark,  or  cause  or  procure  to  be  stamped  or  marked, 
any  vellum,  parchment,  or  paper,  with  any  such  forged  or 
counterfeited  stamp  or  die,  or  part  of  any  stamp  or  die,  as 
aforesaid,  Avith  intent  to  defraud  the  United  States  of  any  of 
the  duties  hereby  imposed,  or  any  part  thereof,  or  if  any  per- 
son shall  utter,  or  sell,  or  expose  to  sale,  any  vellum,  parch-     utter,  sen,  &c 
ment,  or  paper,  article,  or  thing,  having  thereupon  the   im- 
pression of  any  such  counterfeited  stamp  or  die,  or  any  part  of 
any  stamp  or  die,  or  any  such  forged,  counterfeited,  or  resem- 
bled impression,  or  part  of  impression,  as  aforesaid,  knowing 
the  same  respectively  to  be  forged,  counterfeited,  or  resem- 
bled ;  or  if  any  person  shall  knowingly  use  any  stamp  or  die     Knowingly  use 
which  shall  have  been  so  provided,  made,  or  used,  as  aforesaid,  ft^and'-'or'fraudu- 
with  intent  to  defraud  the  United  States ;  or  if  any  person  shall  o'r"get  off'thJ^m. 
fraudulently  cut,  tear,  or  get  off,  or  cause  or  procure  to  be  cut,  P""*^"*'""- 
torn,  or  got  off,  the  impression  of  any  stamp  or  die  which  shall 
have   been   provided,  made,   or   used   in   pursuance  of  this 
act,  from  any  vellum,  parchment,  or  paper,  or  any  instrument 
or  writing  charged  or  chargeable  with  any  of  the  duties  here- 
by imposed,  then,  and  in  every  such  case,  every  person  so 
offending,  and  every  person  knowingly  and  willfully  aiding, 
abetting,  or  assisting  in  committing  any  such  offense,  as  afore- 
said, shall  be  deemed  guilty  of  felony,  and  shall,  on  convic-     peiony. 
tion  thereof,  forfeit  the  said  counterfeit  stamps  and  the  articles      Forfeiture. 
upon  which  they  are  placed,  and  be  punished  by  fine  not 
exceedino;  one  thousand  dollars,  and  by  imprisonment  and   Fine  and  impris- 

'^  ,.         V.  onmeiil. 

confinement  to  hard  labor  not  exceeding  five  years. 

Sec.  99.  And  he  it  further  enacted,  That  in  any  and   all  .  The  person  agix- 

•Z  '  •'     _  ing  a    slamp     to 

cases  where  an  adhesive  stamp  shall  be  used  for  denoting  any  write  thereon  his 

^  .  .  initials    and    the 

duty  imposed  by  this  act,  except  as  hereinafter  provided,  the  date, 
person  using  or  afiixing  the  same  shall  write  thereupon  the 
initials  of  his  name,  and  the  date  upon  which  the  same  shall 
be  attached  or  used,  so  that  the  same  may  not  again  be  used. 


76  EXCISE  TAX. 

Decision  No.  75;  And  if  any  person  shall  fraudulently  make  use  of  an  adhesive 
P"^^  stamp  to  denote  any  duty  imposed  by  this  act,  without  so 

Fraudulent  neg-  effectually  Canceling  and  obliterating  such  stamp,  except  as 
Forfeiture.  before  mentioned,  he,  she,  or  they  shall  forfeit  the  sum  of 
Proviso.  fifty  dollars :  Provided,  nevertheless,  That  any  proprietor  or 

Proprietors    of  proprietors  of  proprietary  articles,  or  articles  subject  to  stamp 
cie^^yS^Sched:  duty  Under  Schedule  C  of  this  act,  shaU  have  the  privilege  of 
separate  uL^'&c!  fumishing,  without  expense  to  the  United  States,  in  suitable 
form,  to  be  approved  by  the  Commissioner  of  Internal  Reve- 
^^;"p."282'.'^'''^'  nue,  his  or  their  own  dies  or  designs  for  stamps  to  be  used 
thereon,  to  be  retained  in  the  possession  of  the  Commissioner 
of  Internal  Revenue,  for  his  or  their  separate  use,  which  shall 
not  be  duplicated  to  any  other  person.     That  in  all  cases 
where  such  stamp  is  used,  instead  of  his  or  their  writing  his 
or  their  initials  and  the  date  thereon,  the  said  stamp  shall  be 
How    affixed,  so  affixed  on  the  box,  bottle,  or  package,  that  in  opening  the 
and  destroyed.      ^^^^^^^  ^y.  ^sing  the  couteuts  thereof,  the  said  stamp  shall  be 
effectually  destroyed  ;  and  in  default  thereof  shaU  be  liable 
Penalty  for  de-  to  the  Same  penalty  imposed  for  neglect  to  affix  said  stamp  as 
^'""'"  hereinbefore  prescribed  in  this  act.     Any  person  who  shall 

Fraudulently  us-  fraudulently  obtain  or  use  any  of  the  aforesaid  stamps  or  de- 
'"Forging,  coun-  sigus   thcrcfor,  and  any  person  forging,  or  counterfeiting,  or 
tcrfeitmg.etc.        ^.^^^gi^g  or  procuring  the  forging  or  counterfeiting  any  repre- 
sentation, likeness,  similitude,  or  colorable  imitation  of  the 
said  last-mentioned  stamp,  or  any  engraver  or  printer  who 
shall  sell  or  give  away  said  stamps,  or  selling  the  same,  or, 
being  a  merchant,  broker,  peddler,  or  person  dealing,  in  whole 
or  in  part,  in  similar  goods,  wares,  merchandise,  manufactures, 
preparations,  or  articles,  or  those  designed  for  similar  objects 
or  purposes,  shall  have  knowingly  or  fraudulently  in  his,  her, 
or  their  possession  any  such  forged.  Counterfeited  likeness, 
similitude,  or  colorable  imitation  of  the  said  last-mentioned 
Misdemeanor,     stamp,  shall  be  deemed  guilty  of  a  misdemeanor,  and,  upon 
Amended         couviction  thereof,  shall  be  subject  to  all  the  penalties,  fines, 
Mar.  3, '63;  p.m.  ^nd   forfeitures   prescribed   in   section    ninety-three   of  this 
act. 

Sec.  100.  And  he  it  further  enacted,  That  if  any  person 

For  making,  is-  *'  .  tL  ^ 

suing,  accepting,  or  persons  shall  make,  sign,  or  issue,  or  cause  to  be  made, 

or     paying    bill,  ^  .  ,  ,     „  .       v 

draft,  ordt-r,   or  signed,  or  issucd,  or  shall  accept  or  pay,  or  cause  to  be  ac- 

noie    for    money,       °,  .-..tt.  t^-u  i.       ^         „ 

without  being  cepted  or  paid,  with  design  to  evade  the  payment  ot  any 
stamped.  stamp  duty,  any  bill  of  exchange,  draft,  or  order,  or  promis- 

sory note  for  the  payment  of  money,  liable  to  any  of  the 
duties  imposed  by  this  act,  without  the  same  being  duly 
stamped,  or  having  thereupon  an  adhesive  stamp  for  denoting 
the  duty  hereby  charged  thereon,  he,  she,  or  they  shall,  for 


EXCISE    TAX.  7? 

every  such  bill,  draft,  order,  or  note,  forfeit  the  sum  of  two     Forfeiture. 
hundred  dollars. 

Sec.  101.  And  he  it  further  enacted,  That  the  acceptor  or     The  acceptor  of 
acceptors  of  any  bill  of  exchange  or  order  for  the  payment  of  chlmfe  ^o' \ump 
any  sura  of  money  drawn,  or  purporting  to  be  drawn,  in  any  ^ng  or 'accepting!* 
foreign  country,  but  payable  in  the  United  States,  shall,  be- 
fore paying  or  accepting  the  same,  place  thereupon  a  stamp, 
indicating  the  duty  upon  the  same,  as  the  law  requires  for 
inland  bills  of  exchange,  or  promissory  notes ;  and  no  bill  of     No  bill  to  be 

~    '  ^  _  .  paid  or  negotiated 

exchanofe  shall  be  paid  or  negotiated  without  such  stamp ;  without  having  a 

®  ^  °  .  stamp. 

and  if  any  person  shall  pay  or  negotiate,  or  offer  m  payment, 
or  receive  or  take  in  payment,  any  such  draft  or  order,  the 
person  or  persons  so  offending  shall  forfeit  the  sum  of  one     Forfeiture. 
hundred  dollars. 

Sec.  102.   And  he  it  further  enacted.  That  the   Commis-    commisMonerto 

"  1    •      1  ^  ^        •       -I  "'""  s'iinips  to  per- 

sioner  of  Internal  Kevenue  be,  and  is  hereby,  authorized  to  sonsathisdiscre- 
sell  to  and   supply  Collectors,  Deputy  Collectors,  Postmas- 
ters, stationers,  or  any  other  persons,  at  his  discretion,  with 
adhesive  stamps  or  stamped  paper,  vellum,  or  parchment,  as  Mar^v^3tp!'i2i. 
herein  provided  for,  upon  the  payment,  at  the  time  of  deliv- 
ery, of  the  amount  of  duties  said  stamps,  stamped  paper,  vel- 
lum, or  parchment,  so  sold  or  supplied,  represent,  and  may 
thereupon  allow  and  deduct  from  the  aggregate  amount  of  jg^^^g'***^"' 
such  stamps,  as  aforesaid,  the  sum  of  not  exceeding  five  per  2si. 
centum  as   commission  to  the  Collectors,  Postmasters,  sta-    ^rcha^ers'*'"  '" 
tioners,  or  other  purchasers ;  but  the  cost  of  any  paper,  vel- 
lum, or  parchment  shall  be  added  to  the  amount,  after  de- 
ducting the  allowance  of  per  centum,  as  aforesaid  :  Provided,     Proviso. 
That  no  commission  shall  be  allowed  on  any  sum  or  sums  so 
sold  or  supplied  of  less  amount  than  fifty  dollars  :  And  pro- 
vided, further.  That  any  proprietor  or  proprietors  of  articles     Proviso, 
named  in  Schedule  C,  who  shall  furnish  his  or  their  own  die     Private  dies  foi 

.  .      proprietary    arti 

or  design  for  stamps,  to  be  used  especially  for  his  or  their  cies. 
own  proprietary  articles,  shall  be  allowed  the  following  dis- 
count, namely  :  on  amounts  purchased  at  one  time  of  not  less     Diaconnts  on. 
than  fifty  nor  more  than  five  hundred  dollars,  five  per  centum  ; 
on  amounts  over  five  hundred  dollars,  ten  per  centum.     The 
Commissioner  of  Internal  Revenue  may  from  time  to  time 
make  regulations  for  the  allowance  of  such  of  the  stamps 
issued  under  the  provisions  of  this  act  as  may  have  been 
spoiled  or  rendered  useless  or  unfit  for  the  purpose  intended.     Spoiled  or  nse 
or  for  Avhich  the  owner  may  have  no  use,  or  which  through 
mistake  may  have  been  improperly  or  unnecessarily  used,  or 
where  the  rates  or  duties  represented  thereby  have  been  paid 
on  error,  or  remitted  ;  and  such  allowance  shall  be  made  either 


78  EXCISE   TAX. 

hj  giving  other  stamps  in  lieu  of  the  stamps  so  allowed  for, 

or  by  repaying  the  amount  or  value,  after  deducting  therefrom, 

in  case  of  repayment,  the  sum  of  five  per  centum  to  the  owner 

thereof. 

Commissioner        Sec.  103.  Atid  be  it  further  enacted,  That  it  shall  be  lawful 

mentsndtchTrgel  ^o^*  ^iiy  persou  to  present  to  the  Commissioner  of  Internal 

able  with  duty.      Revenue  any  instrument,  and  require  his  opinion  whether  or 

not  the  same  is  chargeable  with  any  duty  ;  and  if  the  said 

Commissioner  shall  be  of  opinion  that  such  instrument  is  not 

chargeable  with  any  stamp  duty,  it  shall  be  lawful  for  him, 

and  he  is  hereby  required,  to  impress  thereon  a  particular 

stamp,  to  be  provided  for  that  purpose,  with  such  word  or 

words  or  device  thereon  as  he  shall  judge  proper,  which  shall 

signify  and  denote  that  such  instrument  is  not  chargeable 

with  any  stamp  duty ;  and  every  such  instrument  upon  which 

the  said  stamp  shall  be  impressed  shall  be  deemed  to  be  not 

so  chargeable,  and  shall  be  received  in  evidence  in  all  courts 

of  law  or  equity,  notwithstanding  any  objections  made  to  the 

same,  as  being  chargeable  with  stamp  duty,  and  not  stamped 

to  denote  the  same. 

Teietraph  com-       ^'^^-  ^^^'  -^'^^  ^^  it  further  enacted.  That  on  and  after  the 

panies  not  t..  re-  ^.^^^  q^  which  this  act  shall  take  effect,  no  telegraph  com- 

ceive      messages  '  o      i 

witiiout  stamp.      pany  or  its  agent  or  employee  shall  receive  from  any  person, 

or  transmit  to  any  person  any  dispatch  or  message  without 

Decision  No.  75 ;  an  adhesive  stamp  denoting  the  duty  imposed  by  this  act 

P'^''^*  being  affixed  to  a  copy  thereof,  or  having  the  same  stamped 

Penalty.  thereupon,  and  in  default  thereof  shall  incur  a  penalty  of  ten 

Proviso.  dollars  :  Provided,  That  only  one  stamp  shall  be  required, 

whether  sent  through  one  or  more  companies. 
Express compa-       Sec.  105.  And  he  it  further  enacted,  That  on  and  after 
pLckag 's^'^^i'th!  the  date  on  which  this  act  shall  take  effect,  no  express  com- 
fetamped"  recent!  V^^^Y  ^r  its  agent  or  employee  shall  receive  for  transporta- 
th  reon  "^  ^'""^^  ^iou  from  any  person  any  bale,  bundle,  box,  article,  or  package 
of  any  description,   without   either  delivering   to   the   con- 
Kcpeaied,        signor  thereof  a  printed  receipt,  having  stamped  or  affixed 
ntl'nk}^^''  ^^'  thereon  a  stamp  denoting  the  duty  imposed  by  this  act,  or 
without  affixing  thereto  an  adhesive   stamp  or  stamps   de- 
noting such  duty,  and  in  default  thereof  shall  incur  a  penalty 
Proviso.  of  tea  dollars  :   Provided,  That  but  one  stamped  receipt  or 

stamp  shall  be  required  for  each  shipment  from  one  party 
to   another   party   at    the    same   time,    whether   such    ship- 
<  Proviso.  ment  consists  of  one   or  more    packages  :    And  provided. 

No  stamp  re-  also,  That  no  stamped  receipts  or  stamp  shall  be  required 
er"ime,it'^^''b^x"''^  fof  any  bale,  bundle,  box,  article,  or  package  transported 
®"=-  for  the  Government,  nor  for  such  bales,  bundles,  boxes,  or 


EXCISE   TAX.  79 

packages  as  are  transported  by  such  companies  without  charge 
thereon. 

Sec.  106.  Afid  be  it  further  enacted.  That  all  the  provisions     The  provisions 
of  this  act  relating  to  dies,  stamps,  adhesive  stamps,  and  stamp  and'sii^mps  to^'iJi! 
duties  shall  extend  to  and  include  (except  where  manifestly  fn^scueduie'^a '*'"* 
inapplicable)  all  the  articles  or  objects  enumerated  in  Schedule      pp.  gr-g. 
marked  C,  subject  to  stamp  duties,  and  apply  to  the  provi- 
sions in  relation  thereto. 

Sec.  107.  And  he  it  further  enacted,  That  on  and  after  the     penalty  for  re- 
first  day  of  August,  eighteen  hundred  and  sixty-two,  no  per-  ™c.!fof  consum^pl 
son  or  persons,  firms,  companies,  or  corporations,  shall  make,  oul's^^^p*^  ^"''' 
prepare,  and  sell,  or  remove  for  consumption  or  sale,  drugs, 
medicines,  preparations,  compositions,  articles,  or  things,  in-  juijuT/ciffp.'ios. 
eluding  perfumery,  cosmetics,  and  playing  cards,  upon  which    Decision  No.  9T ; 
a  duty  is  imposed  by  this  act,  as  enumerated  and  mentioned  P-  2®^* 
in  Schedule  C,  without  affixing  thereto  an  adhesive  stamp  or 
label  denoting   the   duty  before  mentioned,   and  in  default 
thereof  shall  incur  a  penalty  of  ten  dollars :  Provided,  That     Proviso, 
nothing  in  this  act  contained  shall  apply  to  any  uncompounded 
medicinal  drug  or  chemical,  nor  to  any  medicine  compounded 
according  to  the  United  States  or  other  national  pharmaco- 
poeia, nor  of  which  the  full  and  proper  formula  is  published 
in  either  of  the  dispensatories,  formularies,  or  text-books  in 
common  use  among  physicians  and  apothecaries,  including 
homeopathic  and  eclectic,  or  in  any  pharmaceutical  journal 
now  used  by  any  incorporated  college  of  pharmacy,  and  not 
sold  or  offered  for  sale,  or  advertised  under  any  other  name, 
form,  or  guise  than  that  under  which  they  may  be  severally 
denominated  and  laid  down  in  said  pharmacopoeias,  dispensa- 
tories, text-books,  or  journals,  as  aforesaid,  nor  to  medicines 
sold  to  or  for  the  use  of  any  person,  which  may  be  mixed  and 
compounded   specially   for   said   persons,    according   to   the 
written  recipe  or  prescription  of  any  physician  or  surgeon. 

Sec.  108.  And  be  it  farther  enacted.  That  every  manufac-    Manufacturer  or 
turer  or  maker  of  any  of  the  articles  for  sale  mentioned  in  movestamps'trom 
Schedule  C,  after  the  same  shall  have  been  so  made,  and  the  s"ii"dui"'J^''*^  '"^ 
particulars  hereinbefore  required  as  to  stamps  have  been  com- 
plied with,  who  shall  take  off,  remove,  or  detach,  or  cause,  or 
permit,  or  suffer  to  be  taken  off,  or  removed  or  detached,  any 
stamp,  or  who  shall  use  any  stamp,  or  any  wrapper  or  cover 
to  which  any  stamp  is  affixed,  to  cover  any  other  article  or 
commodity  than  that  originally  contained  in  such  wrapper  or 
co^■er,  with  such  stamp  when  fii-st  used,  with  the  intent  to 
evade  the  stamp  duties,  shall  for  every  such  article,  respect- 
ively, in  respect  of  which  any  such  offense  shall  be  committed, 


80  EXCISE   TAX. 

Penalty.  be  subject  to  a  penalty  of  fifty  dollars,  to  be  recovered,  to- 

Forfeiture.         gether  with   the  costs   thereupon   accruing,  and   every  such 

article  or  commodity,  as  aforesaid,  shall  also  be  forfeited. 
Articles   men-       Sec.  109.  Atid  be  it  further  enacted,  That  every  maker  or 
uiT  0  not^to'^be  manufacturer  of  any  of  the  articles  or  commodities  mentioned 
wi'thout stampy*"^  in  Schedule  C,  as  aforesaid,  Avho  shall  sell,  send  out,  remove, 
or  deliver  any  article  or  commodity,  manufactured  as  afore- 
Mar.3/6";p-i2T.  said,  before  the  duty  thereon  shall  have  been  fully  paid,  by 
affixing  thereon  the  proper  stamp,  as  in  this  act  provided,  or 
Nor  concealed,  who  shall  hide  or  conceal,  or  cause  to  be  hidden  or  concealed, 
wUh""mteiit'^"io  or  who  shall  remove  or  convey  away,  or  deposit,  or  cause  to 
evade  duty.  -^^  removed  or  conveyed  away  from  or  deposited  in  any  place, 

any  such  article  or  commodity,  to  evade  the  duty  chargeable 
thereon,  or  any  part  thereof,  shall  be  subject  to  a  penalty  of 
Penalty  and  for-  one  hundred  dollars,  together  with  the  forfeiture  of  any  such 
^'^Proviso.  article  or  commodity :  Provided,  That  medicines,  preparations, 

compositions,  perfumery,  and  cosmetics,  upon  which  stamp 
Articles  intend-  duties  are  I'equired  by  this  act,  may,  when  intended  for  ex- 
may  11^301(1  o?rL  portation,  be  manufactured  and  sold,  or  removed,  without 
m.,ved     without  j^j^^ing  Stamps  affixed  thereto,  and  without  being  charged 
Regulations,  p.  with  duty,  as  aforesaid ;  and  every  manufacturer  or  maker  of 
^^'^-  any  article,  as  aforesaid,  intended  for  exportation,  shall  give 

such  bonds  and  be  subject  to  such  rules  and  regulations  to 
1^°-  -^  N^  ini  protect  the  revenue  against  fraud  as  may  be  from  time  to 
p-  2T".  time  prescribed  by  the  Secretary  of  the  Treasury. 

Forms,  p.  212.  ^  ^         -,     v  .  ,  ,      rr,i  ^ 

Manufacueis  Sec.  110.  And  oe  tt  further  enacted,  ihat  every  manutac- 
d°c'i!rraiiuT'''''iu  turer  or  maker  of  any  of  the  articles  or  commodities,  as 
writing.  aforesaid,  or  his  chief  workman,  agent,   or  superintendent, 

Form  No.  34 ;  shall  at  the  end  of  each  and  every  month  make  and  sign  a 
P" ^'^-  declaration  in  writing  that  no  such  article  or  commodity,  as 

Decision  No.  9T;  aforesaid,  has,  durhig  such  preceding  month,  or  time  when 
the  last  declaration  was  made,  been  removed,  carried,  or  sent, 
or  caused,  or  suffered,  or  known  to  have  been  removed,  car- 
ried,  or  sent  from  the  premises   of  such   manufacturer   or 
maker,  other  than  such  as  have  been  duly  taken  account  of 
and  charged  with  the  stamp  duty,  on  pain  of  such  manufac- 
Forfeiture   for  turer  or  maker  forfeiting  for  every  refusal  or  neglect  to  make 
reusa  ornegtct.  ^^^^^  declaration  one  hundred  dollars;  and  if  any  such  manu- 
facturer or  maker,  or  bis  chief  workman,  agent,  or  superin- 
Forfeiture  for  tendent,  shall   make   any  false  or   untrue  declaration,  such 
decfara'tLu!'"''"^  manufacturer  or  maker,  or  chief  workman,  agent,  or  super- 
intendent, making  the  same,  shall  forfeit  five  hundred  dollars. 


EXCISE   TAX. 


81 


SCHEDULE  B. 


STAMP  DUTIES. 

Agreement  or  contract,  other  than  tliose  speci- 
fied in  this  schedule ;  any  appraisement  of  value 
or  damage,  or  for  any  other  purpose ;  for  every 
sheet  or  piece  of  paper  upon  which  either  of  the 
same  shall  be  written,  five  cents 

Bank  check,  draft,  or  order  for  the  payment  of  any 
sum  of  money  exceeding  twenty  dollars,  drawn 
upon  any  bank,  trust  company,  or  any  person  or 
persons,  companies,  or  corporations  at  sight  or 
on  demand,  two  cents 

Bill  of  exchange  (inland),  draft,  or  order  for  the 
payment  of  any  sum  of  money  exceeding  twenty 
and  not  exceeding  one  hundred  dollars,  other- 
wise than  at  sight  or  on  demand,  or  any  prom- 
issory note  except  bank  notes  issued  for  circu- 
lation, for  a  sum  exceeding  twenty  and  not 
exceeding  one  hundred  dollars,  five  cents 

Exceeding  one  hundred  dollars  and  not  exceeding 
two  hundred  dollars,  ten  cents 

Exceeding  two  hundred  dollars  and  not  exceeding 
three  hundred  and  fifty  dollars,  fifteen  cents . . . 

Exceeding  three  hundred  and  fifty  dollars  and  not 
exceeding  five  hundred  dollars,  twenty  cents . . 

Exceeding  five  hundred  dollars  and  not  exceeding 
seven  hundred  and  fifty  dollars,  thirty  cents. .  . 

Exceeding  seven  hundred  and  fifty  dollars  and  not 
exceeding  one  thousand  dollars,  forty  cents.  . . . 

Exceeding  one  thousand  dollars  and  not  exceeding 
fifteen  hundred  dollars,  sixty  cents 

Exceeding  fifteen  hundred  dollars  and  not  exceeding 
twenty-five  hundred  dollars,  one  dollar 

Exceeding  twenty-five  hundred  dollars  and  not  ex- 
ceeding five  thousand  dollars,  one  dollar  and 
fifty  cents 

And  for  every  twenty-five  hundred  dollars,  or  part 
of  twenty -five  hundred  dollars  in  excess  of  five 
thousand  dollars,  one  dollar 

Bill  of  exchange  (foreign)  or  letter  of  credit,  drawn 
in  but  payable  out  of  the  United  States,  if  drawn 
singly,  or  otherwise  than  in  a  set  of  three  or 


Dutt/. 

DoUs.  cts. 


Agroement. 
Appraisement  of 


Decision  No.  28 ; 
p.  228. 


Bank  cliecks, 
draft,  or  order  for 
money  exceeding 
$20. 


Bill  of  exchange 
(inland),  draft,  or- 
der, or  promis- 
sory note  exceed- 
ing $20,  etc. 


Amended, 
Mar.  3,'e3  ;  p.  114 


10 
15 
20 

30 

40 

60 

1  00 

1   50 

1   00 


Bill  of  exchange 
(foreign). 


82  EXCISE    TAX, 


Dxiiy. 
Dolls,  eta. 


more,  according  to  the  custom  of  merchants  and 
bankers,  shall  pay  the  same  rates  of  duty  as  in- 
land bills  of  exchange  or  promissory  notes — 

If  drawn  in  sets  of  three  or  more :  For  every  bill  of 
each  set,  where  the  sum  made  payable  shall  not 
exceed  one  hundred  and  fifty  dollars,  or  the 
equivalent  thereof,  in  any  foreign  currency  in 
which  such  bills  may  be  expressed,  according  to 
the  standard  of  value  fixed  by  the  United  States, 
three  cents 3 

Above  one  hundred  and  fifty  dollars  and  not  above 

two  hundred  and  fifty  dollars,  five  cents 5 

Above  two  hundred  and  fifty  dollars  and  not  above 

five  hundred  dollars,  ten  cents 10 

Above  five  hundred  dollars  and  not  above  a  thou- 
sand dollars,  fifteen  cents 15 

Above  one  thousand  dollars  and  not  above  one  thou- 
sand five  hundred  dollars,  twenty  cents 20 

Above  one  thousand  five  hundred  dollars  and  not 
above  two  thousand  two  hundred  and  fifty  dol- 
lars, thirty  cents 30 

Above  two  thousand  two  hundred  and  fifty  dollars 
and  not  above  three  thousand  five  hundred  dol- 
lars, fifty  cents 50 

Above  three  thousand  five  hundred  dollars  and  not 

above  five  thousand  dollars,  seventy  cents VO 

Above  five  thousand  dollars  and  not  above  seven 

thousand  five  hundred  dollars,  one  dollar 1  00 

And  for  every  two  thousand  five  hundred  dollars,  or 
part  thereof,  in  excess  of  seven  thousand  five 

hundred  dollars,  thirty  cents 30 

Biiiofiadiug.  Bill  of  Lading  or  receipt  (other  than  charter-party), 
for  any  goods,  merchandise,  or  effects  to  be  ex- 
ported from  a  port  or  place  in  the  United  States 

to  any  foreign  port  or  place 10 

Express.           ExPEESS. — For  cvcry  receipt  or  stamp  issued,  or  is- 
Maf1'''&3'^'''n6.           ^"®^^  ^^y  ^"^^  express  company,  or  carrier,  or  per- 
son whose  occupation  it  is  to  act  as  such,  for  all 
Derision  No.  28;           boxes,  balcs,  packages,  articles,  or  bundles,  for 
P-  22^-                          the  transportation  of  which  such  company,  car- 
rier, or  person  shall  receive  a  compensation  of 
not  over  twenty-five  cents,  one  cent 1 

When  such  compensation  exceeds  the  sum  of  twenty- 
five  cents,  and  not  over  one  dollar,  two  cents. .  3 


EXCISE   TAX. 


83 


When  one  or  more  packages  are  sent  to  the  same  ad- 
dress, at  the  same  time,  and  the  compensation 
therefor  exceeds  one  dollar,  five  cents 

BoxD. — For  indemnifying  any  person  who  shall  have 
become  bound  or  engaged  as  surety  for  the  pay- 
ment of  any  sum  of  money,  or  for  the  due  execu- 
tion or  performance  of  the  duties  of  any  office, 
and  to  account  for  money  received  by  virtue 
thereof,  fifty  cents 

BoxD  of  any  description  other  than  such  as  may  be 
required  in  legal  proceedings,  and  such  as  are 
not  otherwise  charged  in  this  schedule,  twenty- 
five  cents 

Cektificate  of  stock  in  any  incorporated  company, 
twenty-five  cents 

Certificate  of  profits,  or  any  certificate  or  memo- 
randum showing  an  interest  in  the  property  or 
accumulations  of  any  incorporated  company,  if 
for  a  sum  not  less  tlian  ten  dollars  and  not  ex- 
ceeding fifty  dollars,  ten  cents 

For  a  sum  exceedmg  fifty  dollars,  twenty-five 
cents 

Certificate. — Any  certificate  of  damage,  or  other- 
wise, and  all  other  certificates  or  documents 
issued  by  any  port  w^arden,  marine  surveyor,  or 
other  person  acting  as  such,  twenty-five  cents. 

Certificate  of  deposit  of  any  sum  of  money  in  any 
bank  or  trust  company,  or  with  any  banker  or 
person  acting  as  such — 

If  for  a  sum  not  exceeding  one  hundred  dollars,  two 
cen^ 

For  a  sum  exceeding  one  hundred  dollars,  five  cents. 

Certificate  of  any  other  description  than  those 
specified,  ten  cents 

Charter-party. — Contract  or  agreement  for  the 
charter  of  any  ship  or  vessel,  or  steamer,  or  any 
letter,  memorandum,  or  other  writing  between 
the  captain,  master,  or  owner,  or  person  acting 
as  agent  of  any  ship  or  vessel,  or  steamer,  and 
any  other  person  or  persons  for  or  relating  to 
the  charter  of  such  sliip  or  vessel,  or  steamer,  if 
the  registered  tonnage  of  such  ship  or  vessel,  or 
steamer,  does  not  exceed  three  hundred  tons, 
three  dollars 


Duty. 
Dolls,  cts. 


50 


25 


Cfrtiflcate      of 


CortificaJe  ot 
profits,  or  memo- 
randum of  an  in- 
terest. 


10 


25 


25 


Certiflcate  of 
damage,  of  port 
warden,  marine 
surveyor,  etc. 


Certiflcate  of  de- 
posit. 


5         Amended, 
Mar.  8,  '63 ;  p.  114. 


10 


Charter-party. 


Amended, 
Mar.  3, '63;  p.] 


3    GO 


Decision  No.  75 
p.  252. 


84  EXCISE    TAX. 

Didy. 
Dolls,  eta. 

Exceeding  three   hundred  tons  and  not  exceeding 

six  hundred  tons,  five  dollars 5  00 

Exceeding  six  hundred  tons,  ten  dollars 10  00 

Contract     of    CONTRACT. — Broker's  note,  or  memorandiun  of  sale 

of  any  goods  or  merchandise,  stocks,  bonds,  ex- 

See  p.  113 ;  sec.  4.  change,  notcs  of  hand,  real  estate,  or  property 

of  any  kind  or  description  issued  by  brokers  or 

l^ersons  acting  as  such,  ten  cents 10 

Conveyance  of   CONVEYANCE. — Deed,  instrument,  or  writing,  where- 

real  estate.  '  '  i  i  j 

by  any  lands,  tenements,  or  other  realty  sold 
shall  be  granted,  assigned,  transferred,  or  other- 
Avise  conveyed  to,  or  vested  in,  the  purchaser  or 
purchasers,  or  any  other  person  or  persons  by 
his,  her,  or  their  direction,  when  the  considera- 
tion or  value  exceeds  one  hundred  dollars  and 
does  not  exceed  five  hundred  dollars,  fifty  cents.  50 

When  the  consideration  exceeds  five  hundred  dollars 
and  does  not  exceed  one  thousand  dollars,  one 
doUar 1  00 

Exceeding  one  thousand  dollars  and  not  exceeding 

two  thousand  five  hundred  dollars,  two  dollars.  2  00 

Exceeding  two  thousand  five  thousand  dollars  and 

not  exceeding  five  thousand  dollars,  five  dollars,         5  00 

Exceeding  five  tliousand  dollars  and  not  exceeding 

ten  thousand  dollars,  ten  dollars 10  00 

Exceeding  ten  thousand  dollars  and  not  exceeding 

twenty  thousand  dollars,  twenty  dollars 20  00 

Amended,       And  for  cvcry  additional  ten  thousand  dollars,  or 
"  *'^'  '  **  '^'     ■           fractiona,!  part  thereof,  in  excess  of  twenty  thou- 
sand dollars,  twenty  dollars 20  00 

Dispatch  (tele-  Dlspatch,  TELEGRAPHIC. — Any  dispatch  or  mcssage^ 
^"^"^  ^^'  the  charge  for  which  for  the  first  ten  words 
p^isT"^"  ^  "'    '  does  not  exceed  twenty  cents,  one  cent 1 

When  the  charge  for  the  first  ten  words  exceeds 

twenty  cents,  three  cents 3 

Entry  of  goods.  Entry  of  any  goods,  wares,  or  merchandise  at  any 
custom-house,  either  for  consumption  or  ware- 
housing, not  exceeding  one  hundred  dollars  in 
value,  twenty-five  cents 25 

Exceeding  one  hundred  dollars  and  not  exceeding 

five  hundred  dollars  in  value,  fifty  cents 50 

Exceeding  five  hundred  dollars  in  value,  one  dollar.  1   00 

Entry  for  the  withdrawal  of  any  goods  or  merchan- 
dise from  bonded  warehouse,  fifty  cents 50 


EXCISE   TAX. 


8» 


IxsuRANCE  (life). — Policy  of  insurance,  or  other  in- 
strument by  Avhatever  name  the  same  shall  be 
called,  whereby  any  insurance  shall  be  made 
upon  any  Kfe  or  lives — 

When  the  amount  insured  shall  not  exceed  one  thou- 
sand dollars,  tAventy-five  cents 

Exceeding  one  thousand  and  not  exceeding  live 
thousand  dollars,  fifty  cents 

Exceeding  five  thousand  dollars,  one  dollar 

IxsuKANCE  (makixe,  ixlaxd,  AND  fire).  —  Each 
policy  of  insurance  or  other  instrument,  by 
whatever  name  the  same  shall  be  called,  by 
which  insurance  shall  be  made  or  renewed  upon 
property  of  any  description,  whether  against 
perils  by  the  sea  or  by  fire,  or  other  peril  of  any 
kind,  made  by  any  insurance  company,  or  its 
agents,  or  by  any  other  company  or  person, 
twenty-five  cents 

Lease,  agreement,  memorandum,  or  contract  for  the 
hire,  use,  or  rent  of  any  land,  tenement,  or  por- 
tion thereof — 

If  for  a  period  of  time  not  exceeding  three  years, 
fifty  cents 

If  for  a  period  exceeding  three  years,  one  dollar. . .  . 

Manifest  for  custom  house  entry  or  clearance  of  the 
cargo  of  any  ship,  vessel,  or  steamer  for  a  for- 
eign port — 

If  the  registered  tonnage  of  such  ship,  vessel,  or 
steamer  does  not  exceed  three  hundred  tons, 
one  dollar 

Exceeding  three  hundred  tons,  and  not  exceeding 
six  hundred  tons,  three  dollars 

Exceeding  six  hundred  tons,  five  dollars 

Mortgage  of  lands,  estate,  or  property,  real  or  per- 
sonal, heritable  or  movable  whatsoever,  where 
the  same  shall  be  made  as  a  security  for  the 
payment  of  any  definite  and  certain  sum  of 
money  lent  at  the  time  or  previously  due  and 
owing  or  forborne  to  be  paid,  being  payable ; 
also  any  conveyance  of  any  lands,  estate,  or 
property  whatsoever,  in  trust  to  be  sold  or 
otherwise  converted  into  money,  Avhich  shall  be 
intended  only  as  security,  and  shall  ])e  redeem- 
able before  the  sale  or  other  disposal  thereof, 


Duty. 

Dolls,  cts. 


25 


50 
1    00 


Insurance,   life 
policy. 


Decision  Is'o.  35 ; 
p.  830. 


Insurance,  ma- 
rine, inland,  and 
fire. 

Decision  No.  29 ; 
p.  '22?. 


Amended, 
Mar.  3,  '63  ;  p.  115 


25 


60 

1   00 


1   00 


3   00 
5  00 


Mortcage  of  real 
or  personal  prop- 
erty. 


Decision  No.  73; 


86 


EXCISE   TAX. 


Amended, 
Mar.  3, '63;  p.  115. 


Regulations,  p. 


Amended, 
Mar.  3, '63;  p.  114. 


Power  of  attor- 
ney to  sell,  etc. 

Decision  No.  63 ; 
p.  245. 

Amended, 
Mar.  3, '63;  p.  114. 

Proxy  for  vot- 
ing. 


Power  of  attor- 
ney to  collect  rent. 


Power  of  attor- 
ney in  regard  to 
real  estate. 


Probate  of  wiU. 


Duty. 
DoUg.  ct». 

either  by  express  stipulation  or  otherwise;  or 
any  personal  bond  given  as  security  for  the  pay- 
ment of  any  definite  or  certain  sum  of  money 
exceeding  one  hundred  dollars  and  not  exceed- 
ing five  hundred  dollars,  fifty  cents 50 

Exceeding  five  hundred  dollars  and  not  exceeding 

one  thousand  dollars,  one  dollar 1  00 

Exceeding  one  thousand  dollars  and  not  exceeding 

two  thousand  five  hundred  dollars,  two  dollars .         2  00 

Exceeding  two  thousand  five  hundred  dollars  and 

not  exceeding  five  thousand  dollars,  five  dollars.         5  00 

Exceeding  five  thousand  dollars  and  not  exceeding 

ten  thousand  dollars,  ten  dollars 10  00 

Exceeding  ten  thousand  dollars  and  not  exceeding 

twenty  thousand  dollars,  fifteen  dollars 15  00 

And  for  every  additional  ten  thousand  dollars,  or 
fractional  part  thereof,  in  excess  of  twenty  thou- 
sand dollars,  ten  dollars 10  00 

Passage  ticket,  by  any  vessel  from  a  port  in  the 
United  States  to  a  foreign  port,  if  less  than 
thirty  dollars,  fifty  cents 50 

Exceeding  thirty  dollars,  one  dollar 1   00 

Power  of  attorney  for  the  sale  or  transfer  of  any 
stock,  bonds,  or  scrip,  or  for  the  collection  of 
any  dividends  or  interest  thereon,  twenty-five 
cents 25 

Power  of  attorney  or  proxy  for  voting  at  any 
election  for  ofiicers  of  any  incorporated  com- 
pany or  society,  except  religious,  charitable,  or 
literaiy  societies,  or  public  cemeteries,  ten  cents.  10 

Powder   of   attorney-   to   receive   or   collect   rent, 

twenty-five  cents 25 

Power  of  attorney  to  sell  and  convey  real  estate, 
or  to  rent  or  lease  the  same,  or  to  perform  any 
and  all  other  acts  not  hereinbefore  specified,  one 
dollar 1  00 

Probate  of  will,  or  letters  of  administration : 
Where  the  estate  and  efiects  for  or  in  respect 
of  which  such  probate  or  letters  of  administra- 
tion applied  for  shall  be  sworn  or  declared  not 
to  exceed  the  value  of  two  thousand  five  hundred 
dollars,  fifty  cents 50 

To  exceed  two  thousand  five  hundred  dollars    and 

not  exceeding:  five  thousand  dollars,  one  dollar.         1  OC 


EXCISE   TAX. 


87 


Duty. 
Dolls.  CtB. 

To  exceed  five  thousand  dollars  and  not  exceeding 

twenty  thousand  dollars,  two  dollars 2  00 

To  exceed  twenty  thousand  dollars  and  not  exceed- 
ing fifty  thousand  dollars,  five  dollars 5  00 

To  exceed  fifty  thousand  dollars  and  not  exceeding 

one  hundred  thousand  dollars,  ten- dollars 10  00 

Exceeding  one  hundred  thousand  dollars,  and  not 
exceeding  one  hundred  and  fifty  thousand  dol- 
lars, tw^enty  dollars 20  00 

And  for  every  additional  fifty  thousand  dollars,  or 

fractional  part  thereof,  ten  dollars 10  00 

Protest. — Upon  the  protest  of  every  note,  bill  of 
exchange,  acceptance,  check  or  draft,  or  any 
marine  protest,  whether  protested  by  a  notary 
public  or  by  any  other  ofiicer  who  may  be  au- 
thorized by  the  law  of  any  State  or  States  to 
make  such  protest,  twenty-five  cents 25 

Warehouse  receipt  for  any  goods,  merchandise,  or 
property  of  any  kind  held  on  storage  in  any  pub- 
lic or  private  warehouse  or  yard,  twenty-five 
cents 25 

Legal  documents  : 

Writ,  or  other  original  process  by  which  any  suit  is 
commenced  in  any  court  of  record,  either  law  or 
equity,  fifty  cents 50 

Provided^  That  no  writ,  summons,  or  other  process 
issued  by  a  justice  of  the  peace,  or  issued  in 
any  criminal  or  other  suits  commenced  by  the 
United  States  or  any  State,  shall  be  subject  to 
the  payment  of  stamp  duties :  And  provided^ 
further,  That  the  stamp  duties  imposed  by  the 
foregoing  Schedule  B  on  manifests,  bills  of 
lading,  and  passage  tickets,  shall  not  apply  to 
steamboats  or  other  vessels  plying  between  the 
ports  of  the  United  States  and  ports  in  British 
North  America. 


Warehouse  re 
ceipt. 


Origiual  process. 


SCHEDULE  C. 

PROPRIETAEY   ARTICLES. 

Medicines  or  Preparations. — For  and  upon  every 

packet,  box,  bottle,  pot,  phial,  or  other  inclos- 

ure,    containing    any  pills,  powders,    tinctures, 

troches  or  lozenges,  sirups,  cordials,  bitters,  ano- 


Medicines  or  pre 
parations. 


EXCISE   TAX. 


dynes,  tonics,  plasters,  liniments,  salves,  oint- 
ments, pastes,  drops,  waters,  essences,  spirits, 
oils,  or  other  preparations  or  compositions  what- 
soever, made  and  sold,  or  removed  for  consump- 
tion and  sale,  by  any  person  or  persons  what- 
ever, wherein  the  person  making  or  preparing 
the  same  has,  or  claims  to  have,  any  private 
formula  or  occult  secret  or  art  for  the  making 
or  preparing  the  same,  or  has,  or  claims  to  have, 
any  exclusive  right  or  title  to  the  making  or 
preparing  the  same,  or  which  are  prepared,  ut- 
tered, vended,  or  exposed  for  sale  under  any  let- 
ters patent,  or  held  out  or  recommended  to  the 
pubUc  by  the  makers,  venders,  or  proprietors 
thereof  as  proprietary  medicines,  or  as  remedies 
or  specifics  for  any  disease,  diseases,  or  affec- 
tions whatever  affecting  the  human  or  animal 
body,  as  follows :  where  such  packet,  box,  bot- 
tle, pot,  phial,  or  other  inclosure,  with  its  con- 
tents, shall  not  exceed,  at  the  retail  price  or 
value,  the  sum  of  tAventy-five  cents,  one  cent.. . 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  twenty-five  cents,  and  not 
exceed  the  retail  price  or  value  of  fifty  cents,  two 
cents 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  fifty  cents,  and  shall  not  ex- 
ceed the  retail  j)rice  or  value  of  se\  enty-five 
cents,  three  cents 

When  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  seventy-five  cents,  and  shall 
not  exceed  the  retau  price  or  value  of  one  dol- 
lar, four  cents 

When  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  one  dollar,  for  each  and 
every  fifty  cents  or  fractional  part  thereof  over 
and  above  the  one  dollar,  as  before  mentioned, 

an  additional  two  cents 

Peifumery  and  Pbkfumery  AND  CosMETics.— For  and  upou  cvcry 
^™'=''«^-  packet,  box,  bottle,  pot,  phial,  or  other  inclo- 


Duty. 
Dolls.  CtB 


EXCISE   TAX.  89 


Duty. 

Dolls,  cts 


sure,  coutaiuiug  any  essence,  extract,  toilet, 
Avater,  cosmetic,  liair  oil,  pomade,  halrdressiug, 
hair  restorative,  liair  dye,  tooLliwash,  dentifrice, 
tooth  paste,  aromatic  cachous ;  or  any  similar 
articles,  by  whatsoever  name  the  same  hereto- 
fore have  been,  now  are,  or  may  hereafter  be 
called,  known,  or  distinguished,  used,  or  applied, 
or  to  be  used  or  applied  as  perfumes  or  applica- 
tions to  the  hair,  mouth,  or  skin,  made,  pre- 
pared, and  sold  or  removed  for  consumption  and 
sale  in  the  United  States,  where  such  packet, 
box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  not  exceed  at  the  retail  price 
or  value  the  sum  of  twenty-five  cents,  one  cent.  1 

"Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  twenty-five  cents,  and  shall 
not  exceed  the  retail  price  or  value  of  fifty  cents, 
two  cents 2 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  fifty  cents,  and  shall  not  ex- 
ceed the  retail  price  or  value  of  seventy-five 
cents,  three  cents 3 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  seventy-five  cents,  and  shall 
not  exceed  the  retail  price  or  value  of  one  dollar, 
four  cents 4 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  re- 
tail price  or  value  of  one  dollar,  for  each  and 
every  fifty  cents  or  fractional  part  thereof  over 
and  above  the  one  dollar,  as  before  mentioned, 
an  additional  two  cents 2 

Playing   Cakds. — For   and    uj)on    every   pack    of  piaying  carda. 

whatever  number,  when  the  price  per  pack 
does  not  exceed  eighteen  cents,  one  cent 1 

Over  eighteen  cents  and  not  exceeding  twenty-five 

cents  per  pack,  two  cents 2 

Over  twenty-five  and  not  exceeding  thirty  cents  per 

pack,  three  cents 3 

Over  thirty  and  not  exceeding  thirty-six  cents  per 

pack,  four  cents 4 

Over  thirty-six  cents  per  pack,  five  cents 5 


90  EXCISE    TAX. 


LEGACIES,   DISTRIBUTIVE    SHARES    OF   AND 
INTERESTS   IN  PERSONAL  PROPERTY. 

Where  the  whole       ^^^-  ^^^'  ^^^<^  ^^  it  further  enacted.  That  any  person  or 
amount  of  person-  persons  havinff  in  charge  or  trust,  as  administrators,  execu- 

al     property    ex-    i  =  ...  . 

ceeds  $1,000,  the  tors,  or  trustees  of  any  lee:acies  or  distributive  shares  arisinoj 

beneficial     inter-  '  J        o  _  » 

.SIS  are  subject  to  from  personal  property,  of  any  kind  whatsoever,  where  the 
whole  amount  of  such  personal  property,  as  aforesaid,  shall 
exceed  the  sum  of  one  thousand  dollars  in  actual  value, 
passing  from  any  j^erson  who  may  die  after  the  passage  of 
this  act  possessed  of  such  property,  either  by  will  or  by  the 
intestate  laws  of  any  State  or  Territory,  or  any  part  of  such 
property  or  interest  therein,  transferred  by  deed,  grant,  bar- 
gain, sale,  or  gift,  made  or  intended  to  take  effect  in  pos- 
session or  enjoyment  after  the  death  of  the  grantor  or  bar- 
gainor, to  any  person  or  persons,  or  to  any  body  or  bodies 
jjolitic  or  corporate,  in  trust  or  otherwise,  shall  be,  and  hereby 
are,  made  subject  to  a  duty  or  tax,  to  be  paid  to  the  United 
States  as  follows,  that  is  to  say : 
Lineal  issue  or       First.  Where  the  person  or  persons  entitled  to  any  benefi- 

jineai     ancestor,  gi^l  interest  in  such  property  shall  be  the  lineal  issue  or  lineal 

br.'iher  or  sister.  i       i         J 

ancestor,  brother  or  sister,  to  the  person  who  died  possessed 
p.,jg  of  such  property,  as  aforesaid,  at  and  after  the  rate  of  seventy- 

five  cents  for  each  and  every  hundred  dollars  of  the  clear  value 
of  such  interest  in  such  property. 
,         ,      Second.  Where  the  person  or  persons  entitled  to  any  ben- 
broiiier  oi- sister,    eficial  interest  in  such  property  shall  be  a  descendant  of  a 
brother  or  sister  of  the  person  who  died  possessed,  as  afore- 
said, at  and  after  the  rate  of  one  dollar  and  fifty  cents  for 
each  and  every  hundred  dollars  of  the  clear  value  of  such 
interest. 
Brother  or  sister       Third.  Where  the  person  or  persons  entitled  to  any  ben- 
of  f.uher  or  motii-  gficial  interest  in  such  property  shall  be  a  brother  or  sister 
of  the  fiither  or  mother,  or  a  descendant  of  a  brother  or  sis- 
ter of  the  father  or  mother  of  the  person  who  died  pos- 
sessed, as  aforesaid,  at  and  after  the  rate  of  three  dollars  for 
each  and  e\'ery  hundred  dollars  of  the  clear  value  of  such 
interest. 
Brother  or  sister       Eourth.  Where  the  i^erson  or  persons  entitled  to  any  ben- 
of  grandnuiier  or  eficial  interest  in  such  property  shall  be  a  brother  or  sister 

(;raiKlmother.  -^       ^         •' 

of  the  grandfiither  or  grandmother,  or  a  descendant  of  the 
brother  or  sister  of  the  grandfather  or  grandmother  of  the  per- 
son who  died  possessed,  as  aforesaid,  at  and  after  the  rate  of 
four  dollars  for  each  and  every  hundred  dollars  of  the  clear 
value  of  such  interest. 


EXCISE   TAX.  91 

Fifth.  Where  the  person  or  persons  entitled  to  any  ben-     Any  otiur  ric 
eficial  interest  in  such  property  shall  be  in  any  other  degree  fuurny.  ..r""n,n. 
of  collateral  consanguinity  than  is    hereinbefore   stated,  or  or  body  pniiUc'or 
shall  be  a  stranger  in  blood   to  the  person  who  died  pos-  '^"■"i'"'''"'^^- 
sessed,  as  aforesaid,  or  shall  be  a  body  politic  or  corporate, 
at  and  after  the  rate  of  five  dollars  for  each  and  every  hun- 
dred dollars  of  the  clear  value  of  such  interest :   Provided,      Proviso. 
That  all  legacies  or  property  passing  by  will,  or  by  the  laws  ^^^p{Frty'''p^^Jl 
of  anv  State  or  Territory,  to  husband  or  wife  of  the  person  to    husbati.i    or 

"  ./  •'  '  ^  wife,  exempt. 

who  died  possessed,  as  aforesaid,  shall  be  exempt  from  tax 
or  duty. 

Sec.  112.  And  be  it  further  enacted.,  That  the  tax  or  duty     Tax, .-i  lien  upon 
aforesaid  shall  be  a  lien  and  charge  upon  the  proj^erty  of  P''°I"'"'''>- 
every  person  who  may  die  as  aforesaid,  until  the  same  shall 
be  fully  paid  to  and  discharged  by  the  United  States  ;  and 
every  executor,  administrator,  or  other  person  who  may  take     Executor  or  ad- 

■;         -,  ,.,...  ,       ■  ,        miiiistrutor    must 

the  burden  or  trust  oi  admmistration  upon  sucli  property  pay  tax    before 
shall,  after  taking  such  burden  or  trust,  and  before  paying  '^'*'"''""°"- 
and  distributing  any  portion  thereof  to  the  legatees  or  any 
parties  entitled  to  beneficial  interest  therein,  pay  to  the  Col-  i^a^^^.^'f^'m 
lector  or  Deputy  Collector  of  the  district  the  amount  of  the 
duty  or  tax,  as  aforesaid,  and  shall  also  make  and  render  to 
the  Assistant   Assessor  of  the   district  a  schedule,  list,  or     Executor,  etc., 
statement  of  the  amount  of  such  property,  together  with  the  p^o^en/  "^'aiTd 
amount  of  duty  which  has  accrued  or  should  accrue  thereon,  amount  of  tax. 
verified  by  his  oath  or  affirmation,  to  be  administered  and     oath. 
certified  thereon  by  some  magistrate  or  officer  having  lawful 
power  to  administer  such  oaths,  in  such  form  and  manner  as      porm  No.  35; 
may  be  prescribed  by  the   Commissioner  of  Internal  Rev-  P"'^"' 
enue,  which   schedule,  list,   or  statement    shall   contain  the 
names  of  each  and  every  person  entitled  to  any  beneficial 
interest  therein,  together  with  the  clear  value  of  such  in- 
terest, which  schedule,  list,  or  statement  shall  be  by  him  de-     List  to  contain 

,      ^    „  ,  ,  ill        names  of  persons 

livered  to  such  Collector  :  and  upon  such  payment  and  ae-  interested,     and 

Hvery  of  such  schedule,  list,  or  statement,  said  Collector  or  >-ai««  of 'n'erest. 
Deputy  Collector,   shall  grant  to   such  person  paying  such 

duty  or  tax,  a  receipt  or  receipts  for  the  same  in  duplicate,  Duplicate     re- 


which  shall  be  prepared  as  is  hereinafter  provided ;  such  r 
ceipt  or  receipts,  duly  signed  and  delivered  by  such  Col- 
lector or  Deputy  Collector,  shall  be  sufficient  evidence  to 
entitle  the  person  who  paid  such  duty  or  tax  as  having  taken 
the  burden  or  trust  of  administering  such  property  or  per- 
sonal estate,  to  be  allowed  for  such  payment  by  the  person  or 
persons  entitled  to  the  beneficial  interest  in  respect  to  which 
such  tax  or  duty  was  paid ;  and  such  person  administering 


ceipts. 


92  EXCISE   TAX. 

such  property  or  personal  estate  shall  be  credited  and  al- 
lowed such  payment  by  every  tribunal  which,  by  the  laws  of 
any  State  or  Territory,  is  or  may  be  empowered  to  decide 
upon  and  settle  the  accounts  of  executors  and  adminis- 
trators ;  and  in  case  such  person  who  has  taken  the  burden 
or  trust  of  administering  upon  any  such  property  or  personal 

For  neglect  or  estate  shall  refuse  or  neglect  to  pay  the  aforesaid  duty  or  tax 
to  the  Collector  or  Deputy  Collector,  as  aforesaid,  within 
the  time  hereinbefore  provided,  or  shall  neglect  or  refuse  to 
deliver  to  said  Collector  or  Deputy  Collector  the  schedule, 
list,  or  statement  of  such  legacies,  property,  or  personal 
estate  under  oath,  as  aforesaid,  or  shall  deliver  to  said  Col- 
lector or  Deputy  Collector  a  false  schedule  or  statement  of 
such  legacies,  property,  or  personal  estate,  or  give  the  names 
and  relationship  of  the  persons  entitled  to  beneficial  interests 
Or  incorrect  list,  therein  uutruly,  or  shall  not  truly  and  correctly  set  forth  and 
state  therein  the  clear  value  of  such  beneficial  interest,  or 
where  no  administration  upon  such  property  or  personal 
estate  shall  have  been  granted  or  allowed  under  existing  laws, 

The  proper  offl-  the  proper  ofiicer  of  the  United  States  shall  commence  such 

States  ^' to  ^  com*^  proceedings  in  law  or  equity  before  any  court  of  the  United 

raence    proceed-  g^^^^^gg  c^g  may  be  proper  and  necessary  to  enforce  and  reahze 

the  lien  or  charge  upon  such  property  or  personal  estate,  or 

any  part  thereof,  for  which  such  tax  or  duty  has  not  been 

truly  and  justly  paid.     Under  such  proceedings  the  rate  of 

iii-iiest  rate  of  duty  or  tax  enforced  shall  be  the  highest  rate  imposed  or 
posed.  assessed  by  this  act,  and  shall  be  in  the  name  of  the  United 

States  against  such  person  or  persons  as  may  have  the  actual 
or  constructive  custody  or  possession  of  such  property  or 
personal  estate,  or  any  part  thereof,  and  shall  subject  such 
property  or  personal  estate,  or  any  portion  of  the  same,  to 

Sale.  be  sold  upon  the  judgment  or  decree  of  such  court,  and  from 

Proceeds,  how  the  procceds  of  such  sale,  the  amount  of  such  tax  or  duty, 

ispose  o .  together  with  all  costs  and  expenses  of  every  description  to 

be  allowed  by  such  court,  shall  be  first  paid,  and  the  balance, 
if  any,  deposited  according  to  the  order  of  such  court,  to  be 
paid  under  its  direction  to  such  person  or  persons  as  shall 

Deed.  establish  their  lawful  title  to  the  same.     The  deed  or  deeds, 

or  any  proper  conveyance  of  such  property  or  personal  estate, 
or  any  portion  thereof,  so  sold  under  such  judgment  or  de- 
cree, executed  by  the  ofiicer  lawfully  charged  with  carrying 
the  same  into  effect,  shall  vest  in  the  purchaser  thereof  all  the 
title  of  the  delinquent  to  the  property  or  personal  estate  sold 
under  and  by  virtue  of  such  judgment  or  decree,  and  shall 
release   every  other   portion  of  such  property  or  personal 


EXCISE   TAX. 


Ofi 


estate  from  the  lien  or  charge  thereon  created  by  this  act. 
And  every  person  or  persons  who  shall  have  in  his  posses- 
sion, charge,  or  custody  any  record,  file,  or  paper  containing, 
or  supposed  to  contain,  any  information  concerning  such 
property  or  personal  estate,  as  aforesaid,  passing  from  any 
person  who  may  die,  as  aforesaid,  shall  exhibit  the  same  at 
the  request  of  the  Collector  of  the  revenue,  his  Deputy,  or 
agent,  and  to  any  law  officer  of  the  United  States,  in  the 
performance  of  his  duty  under  this  act,  his  deputy  or  agent, 
who  may  desire  to  examine  the  same  ;  and  if  any  such  per- 
son, having  in  his  possession,  charge,  or  custody  any  such 
records,  files,  or  papers,  shall  refuse  or  neglect  to  exhibit  the 
same  on  request,  as  aforesaid,  he  shall  forfeit  and  pay  the  sum 
of  five  hundred  dollars  ;  and  in  case  of  any  delinquency  in 
making  the  schedule,  list,  or  statement,  or  in  the  payment  of 
the  duty  or  tax  accruing,  or  which  should  accrue  thereon, 
the  assessment  and  collection  shall  be  made  as  provided 
for  in  the  general  provisions  of  this  act :  Provided,  In  all 
legal  controversies  where  such  deed  or  title  shall  be  the 
subject  of  judicial  investigation,  the  recital  in  said  deed 
shall  be  presumed  to  be  true,  and  that  the  requirements 
of  the  law  had  been  complied  with  by  the  officers  of  the 
Government. 

■  Sec.  113.  Ajid  he  it  further  enacted.  That  whenever  by 
this  act  any  license,  duty,  or  tax  of  any  description  has  been 
imposed  on  any  corporate  body,  or  property  of  any  incorpo- 
rated company,  it  shall  be  lawful  for  the  Commissioner  of 
Internal  Revenue  to  prescribe  and  determine  in  what  dis- 
trict such  tax  shall  be  assessed  and  collected,  and  to  what 
officer  thereof  the  official  notices  required  in  that  behalf  shall 
be  given,  and  of  whom  payment  of  such  tax  shall  be  de- 
manded. 

Sec.  114.  And  he  it  farther  enacted,  That  all  articles 
upon  which  duties  are  imposed  by  the  provisions  of  this  act, 
which  shall  be  found  in  the  possession  of  any  person  or  per- 
sons for  the  purpose  of  being  sold  by  such  person  or  persons 
in  fraud  thereof  and  with  the  design  to  avoid  payment  of 
said  duties,  may  be  seized  by  any  Collector  or  Deputy  Col- 
lector who  shall  have  reason  to  believe  that  the  same  are 
possessed  for  the  purpose  aforesaid,  and  the  same  shall  be 
forfeited  to  the  United  States.  And  the  proceedings  to  en- 
force said  forfeiture  shall  be  in  the  nature  of  a  proceeding  i7i 
rem  in  the  circuit  or  district  court  of  the  United  States  for 
the  district  where  such  seizure  is  made,  or  in  any  other  court 
of  competent  jurisdiction.     And  any  jierson  who  shall  have 


For  refusal  or 
neglect  to  exhil)it 
records,  flies,  etc. 


Commissioner  to 
determine  tlie  (lis 
triet  where  corj)o- 
rations    shall    be 

assessed. 


Series!.,  No.  4; 
p.  135. 


Articles  upon 
which  duties  :iro 
impeded,  found  in 
possession  of  per- 
sons to  be  (-old  in 
fraud  thereof. 

Series  I.,  Xo.  5: 


Forfeiture. 
Proceedings 


94  EXCISE   TAX. 

in  his  possession  any  such  articles  for  the  purpose  of  selling 
the  same,  with  the  design  of  avoiding  payment  of  the  duties 
Penalty.  imposed  thereon  by  this  act,  shall  be  liaijle  to  a  penalty  of  one 

hundred  dollars,  to  be  recovered  as  hereinbefore  provided. 


Tav  of  officers, 


carryiriE;  this  act 
into  eflfect. 


APPROPRIATION". 

Sec.  115.  And  he  it  further  enacted^  That  the  pay  of  the 
can-)Tif|\ws%ct  Assessors,  Assistant  Assessors,  Collectors,  and  Deputy  Col- 
lectors shall  be  paid  out  of  the  accruing  internal  duties  or 
taxes  before  the  same  is  paid  into  the  treasury,  according  to 
such  regulations  as  the  Commissioner  of  Internal  Revenue, 
under  the  direction  of  the  Secretary  of  the  Treasury,  shall 
prescribe  ;  and  for  the  purpose  of  paying  the  Commissioner 
of  Internal  Revenue  and  clerks,  procuring  dies,  stamps,  ad- 
hesive stamps,  paper,  printing  forms  and  regulations,  adver- 
tising, and  any  other  expenses  of  carrying  this  act  into  effect, 
Appropriation,  the  sum  of  five  hundred  thousand  dollars  be,  and  hereby  is, 
appropriated,  or  so  much  thereof  as  may  be  necessary. 

ALLOWAI^CE  OR  DRAWBACK. 

Sec.  116.  And  he  it  further  enacted^  That  from  and  after 
the  date  on  which  this  act  takes  effect  there  shall  be  an  allow- 
ance or  drawback  on  all  articles  on  which  any  internal  duty  or 
except  raw  cot-  ^^x   shall   havc   been   paid,  except   raw  or   unmanufactured 
cotton,  equal  in  amount  to  the  duty  or  tax  paid  thereon,  and 
Blank   Forms,  no  more,  when  exported,  the  evidence  that  any  such  duty  or 
tax  has  been  paid  to  be  furnished  to  the  satisfaction  of  the 
DedsionNo.  04;  Commissioner  of  Internal  Revenue  by  such  person  or  persons 
as  shall  claim  the  allowance  or  drawback,  and  the  amount  to 
MaKih^^'sl^'isea  •  he  ascertained  under  such  regulations  as  shall,  from  time  to 
pp.  130-131.  time,  be  prescribed  by  the  Commissioner  of  Internal  Revenue, 

under  the  direction  of  the  Secretary  of  the  Treasury,  and  the 
same  shall  be  paid  by  the  warrant  of  the  Secretary  of  the 
Treasury  on  the  Treasurer  of  the  United  States,  out  of  any 
money  arising  from  internal  duties  not  otherwise  appropriated : 
Proviao  Provided^  That  no  allowance  or  drawback  shall  be  made  or 

No   drawback  had  for  any  amount  claimed  or  due  less  than  twenty  dollars, 
less  than  r20.""'"  anything  in  this  act  to  the  contrary  notAvithstanding :  And 
Proviso.  iyrovided,  further^  That  any  certificate  of  drawback  for  goods 

exported,  issued  in  pursuance  of  the  provisions  of  this  act, 
Certificates^ of  may.  Under  such  regulations  as  may  be  prescribed   by  the 
able  in  payment  Secretary  of  the  Treasury,  be  received  by  the  Collector  or 

of  dunes.  ,  .      T^  . 

his  Deputy  in  payment  of  duties  under  this  act.     And  the 


Allowance  or 
dniwback  on  ar- 
ticles exported, 
on  which  the  tax 
has    been     paid, 


p.  ITS. 


EXCISE   TAX.  95 

Secretary  of  the  Treasury  may  make  such  regulations  with      Forms,  p. 

regard  to  the  form  of  said  certificates  and  the  issuing  thereof 

as,  in  liis  judgment,  may  be  necessary  :  And  provided,  fur-     Proviso. 

ther.  That  in  computing   the  allowance  or  drawback   upon 

articles  manufactured  exclusively  of  cotton  when  exported, 

there  shall  be  allowed,  in  addition  to  the  three  per  centum    Additional  .imw- 

duty  which  shall  have  been  paid  on  such  articles,  a  drawback  goods  ""exi'.oru"! 

of  five  mills  per  pound  upon  such  articles,  in  all  cases  where  viousty  paid  upon 

the  duty  imposed  by  this  act  upon  the  cotton  used  in  the  '^*^  couon. 

manufacture  thereof  has  been  previously  paid ;  the  amount 

of  said  allowance  to  be  ascertained  in  such  manner  as  may  be 

prescribed  by  the  Commissioner  of  Internal  Revenue,  under 

the  direction  of  the  Secretary  of  the  Treasury. 

Sec.  117.  And  be  it  further  enacted.  That  if  any  person  or     For  fraudulent 
persons  shall  fraudulently  claim  or  seek  to  obtain  an  allowance  back! 
or  drawback  on  goods,  wares,  or  merchandise,  on  which  no 
internal  duty  shall  have  been  paid,  or  shall  fraudulently  claim 
any  greater  allowance  or  drawback  than  the  duty  actually  paid, 
as  aforesaid,  such  person  or  persons  shall  forfeit   triple  the     Forfeiture, 
amount  wrongfully  or  fraudulently  claimed  or  sought  to  be 
obtained,  or  the  sum  of  five  hundred  dollars,  at  the  election 
of  the  Secretary  of  the  Treasury,  to  be  recovered  as  in  other 
cases  of  forfeiture  provided  for  in  the  general  provisions  of 
this  act. 

Sec.  118.  And  he  it  further  enacted.  That  the  sum  of  sixty  Direct  tax  of  New 
thousand  dollars  appropriated  to  complete  the  the  Capitol  in  '^^^'^^  ce  i  e  . 
Kew  Mexico,  by  the  second  section  of  an  act  of  Congress,  ap- 
proved June  twenty-five,  eighteen  hundred  and  sixty,  and  the 
sum  of  fifty  thousand  dollars,  appropriated  for  military  roads 
in  Xew  Mexico,  by  act  of  Congress  approved  March  two, 
eighteen  hundred  and  sixty-one,  be,  and  the  same  are  hereby, 
credited  to  the  Territory  of  New  Mexico  in  payment  of  the 
direct  annual  tax  of  sixty  two  thousand  six  hundred  and  forty- 
eight  dollars  levied  upon  said  Territory  under  the  eighth  sec- 
tion of  an  act  of  Congress,  approved  August  five,  eighteen 
hundred  and  sixty-one,  to  be  taken  up  on  account  of  said  di- 
rect tax  under  said  [act]  as  the  same  may  fall  due  to  the 
United  States  from  said  Territory. 

Sec.  119.  And  he  it  further  enacted.  That  so  much  of  an  act  Act  of  Auff.  5 
entitled  "An  act  to  provide  increased  reveime  from  imports  one^ievyl'e'tc""^ 
to  pay  interest  on  the  public  debt,  and  for  other  jjurposes," 
approved  August  fifth,  eighteen  hundred  and  sixty-one,  as  im- 
poses a  direct  tax  of  twenty  millions  of  dollars  on  the  United 
States,  shall  be  held  to  authorize  the  levy  and  collection  of 
one  tax  to  that  amount :  and  no  other  tax  shall  be  levied  under 


96  EXCISE   TAX. 

and  by  virtue  thereof,  until  the  first  day  of  April,  eighteen 
hundred  and  sixty-five,  when  the  same  shall  he  in  full  force 
and  efiect. 

Galusha  a.  Gkow, 
Speaker  of  the  House  of  Representatives. 

SoLOMOX  Foot, 
President  of  the  Senate  piro  tempore. 

Approved  July  1,  1862. 

Abeaham  Lixcolk. 


AMENDMENTS 


Sections  24  ats^d  25  of  ^^  An  Act  increasing^  temporarily^  the 
J)uties  on  Inijyorts,  and  for  other  pici-poses"  passed  July 
14,  1862  (37th  Congress,  1861-62,  p.  560,  561),  A:iu:Nm]s-G 
Act  of  1862,  Cu.  119,  §  95. 

Sec.  24.  A7id  be  it  further  enacted.  That  in  the  fifty-ninth     Act  of  i862,  ch. 

„     ,  .  ,     ,  „    .  -T       .  1  119,  §  95,  ainend- 

section  01  the  act  entitled  "  An  act  to  provide  internal  rev-  ed. 
enue  to  support  the  Government  and  [to]  pay  interest  on  the 
public  debt,"  approved  July  first,  eighteen  hundred  and  sixty- 
two,  be  so  amended  that  no  instrument,  document,  or  paper     instruments  not 
made,  signed,  or  issued  prior  to  the  first  day  of  January,  *vitiiout    'stamp 
eighteen    hundred    and    sixty-three,    without    being    duly  \^^_  '°  '^^"'  ■^' 
stamped,  or  having  thereon  an  adhesive  stamp  to  denote  the 
duty  imposed  thereon,  shall  for  that  cause  be  deemed  invalid  ' 

and  of  no  efiect :  Provided^  however,  that  no  such  instru- 
ment, document,  or  paper  shall  be  admitted  or  used  as  evi- 
dence in  any  court  until  the  same  shall  have  been  duly 
stamped,  nor  until  the  holder  thereof  shall  have  proved  to     Must  be  stamp. 

.  ■*■  e<i.    etc..      bt'fore 

the  satisfaction  of  the  court  that  he  has  paid  to  the  Collector 
or  Deputy  Collector  of  the  district  within  which  such  court 
may  be  held,  the  sum  of  five  dollars  for  the  use  of  the  United 
States. 

Sec.  25.  And  he  it  farther  enacted^  That  no  part  of  the  when  parta  of 
act  aforesaid,  in  relation  to  stamp  duties,  shall  be  held  to 
take  effect  before  the  first  day  of  September,  eighteen  hun- 
dred and  sixty-two.  And  so  much  of  said  act  as  relates  to 
the  appointment  of  Collectors  and  Assessors  shall  be  held  to 
take  effect  on  the  twenty-first  day  of  July,  eighteen  hundred 
and  sixty-two,  instead  of  from  and  after  its  approval  by  the 
President. 


they  are  used  ia 
evidence. 


act  ISta,  ch.  119, 
take  effect. 


98  AMENDIVIENTS. 


ACT   OF   JULY   16,    1862. 

Second  Session,  SVth  Congress  (Ch.  187). 

An  Act  to  impose  an  Additional  Duty  on  Sugars  produced 
in  the  United  States. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assembled^  That, 
ou  cena?n  Miga"r^  in  addition  to  the  duties  imposed  by  the  act  entitled  "  An  act 
to  provide  internal  revenue  to  support  the  Government  and  to 
pay  interest  on  the  public  debt,"  approved  July  first,  eighteen 
hundred  and  sixty-two,  on  all  brown.  Muscovado,  or  clarified 
sugars,  produced  directly  from  the  sugar-cane,  there  shall  be 
levied,  collected,  and  paid,  under  the  pro\'isions  of  said  act, 
upon  aU  such  sugars  produced  in  the  United  States,  a  duty  of 
one  cent  per  pound,  and  such  additional  duty  and  the  duty 
specified  in  the  act  aforesaid,  shall  be  levied,  collected,  and  paid 
on  aU  such  sugars  not  manufactured  for  consumption  in  the 
family  of  the  producer,  in  the  hands  of  the  producer  or  manu- 
facturer thereof,  on  the  day  of  the  approval  of  this  act  by  the 
President:  Provided.,  that,  within  States  or  parts  of  States 
declared  to  be  in  insurrection,  the  said  duties  may  be  col- 
lected in  such  manner  and  by  such  officers  as  the  President 
may  direct,  until  the  insurrection  so  declared  shall  close  or 
have  been  suppressed. 

Sec.  2.  And  he  it  further  enacted.,  That  the  provisions  of 
This  act  not  to  ^j^ig  act  shall  not  apply  to  sugar  manufactured  from  sorghum. 

apply  to  Borglium.  i  r  ./  o  o 

Appeoved  July  16,  1862. 


AMENDMENTS.  99 


Act  1862,  ch.  119, 


BESOLUTION. 

Second  Session,  SVth  Congress,  1861-62. 

(Xo.  64.)  Joint  Resolution  to  amend  Section  seventy-seven 
of  "An  Act  to  provide  Internal  Revenue  to  support  the 
Government,  and  to  pay  Interest  on  the  Public  Debt,"  and 
for  other  purposes. 

Besolved  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assenibled.,  That  sec- 
tion seventy-seven  of  an  act  entitled,  "  An  act  to  provide  in- 
ternal revenue  to  support  the  Government  and  to  pay  interest  §^77,' amended! 
on  the  public  debt"  be,  and  the  same  is  hereby  amended  by 
striking  out  the  word  "  May,"  and  inserting  "  August." 

Sec.  2.  And  he  it  further  resolved^  That  all  the  sections  of 
an  act  entitled,  "  An  act  to  provide  internal  revenue  to  sup-      Act  so  amend- 
port  the  Government  and  to  pay  interest  on  the  public  debt,"  tirmga  need  not 
which  require  any  matter  or  thing  to  be  done  on  oi'  before  the  oct.  'i"i862. 
first  day  of  July  or  August,  eighteen  hundred  and  sixty-two, 
shall  be  so  amended  ajid  changed  that  said  matters  or  things 
may  be  so  done  on  or  before  any  other  day  in  the  year  eight- 
een hundred  and  sixty-two,  nor  later  than  the  first  day  of  Oc- 
tober, eighteen  hundred  and  sixty-two,  which  may  be  fixed  and 
determined  upon  by  the  Secretary  of  the  Treasury,  if  in  his     Sec.  of  Treasury 
judgment  a  later  day  should  be  so  fixed  in  order  to  put  said  act  limef  ^''™''^^  '^* 
into  practical  operation ;  and  all  parts  of  said  act  having  ref- 
erence to  the  said  dates  of  the  first  days  of  July  and  August, 
eighteen  hundred  and  sixty-two,  shall  be  taken  and  construed 
as  having  reference  to  the  said  day,  which  may  be  so  fixed 
and  determined  upon ;  Provided^  that  the  Secretary  of  the 
Treasury  shall  give  public  notice  of  the  day  so  fixed  and  de-  n"fige^'^®  P°^"° 
termined  upon  in  such  manner  as  he  may  deem  expedient. 

Approved  July  17,  1862. 


100  NOTIFICATION  OF  THE  SLCKETAKY  OF  THE  TREASUKY. 


NOTIFICATION. 

[OFFICIAL.] 

Treasury  Department,  July  23,  1862. 
By  authority  of  a  joint  resolution  of  the  Congress  of  the 
Tbe  Act  of  July  United  States,  approved  on  the  l7th  day  of  July  instant,  no- 
in  wjerat'oa  ^on  ^ice  is  hereby  given  that  the  first  day  of  September  next  is 
s^*  *mber^i862°^  fixed  and  determined  upon  as  the  day  on  which  the  "  Act  to 
provide  internal  revenue  to  support  the  Government  and  to 
pay  interest  on  the  public  debt,"  shall  be  put  into  practical 
operation  ;  and  any  act  or  thing  which  in  said  Act  is  required 
to  be  done  on  or  before  the  first  day  of  July  or  August  in 
the  year  eighteen  hundred  and  sixty-two,  shall  be  done  on  or 
before  the  first  day  of  September,  eighteen  hundred  and  sixty- 
two  ;  and  all  parts  of  said  Act  having  reference  to  said  dates 
of  the  first  days  of  July  and  August,  eighteen  hundred  and 
sixty-two,  shall  be  taken  and  construed  as  having  reference  to 
the  first  day  of  September,  eighteen  hundred  and  sixty-two. 

Collectors  and  Assessors  wiU  be  appointed,  and  whatever 
other  things  may  be  necessary  to  put  the  Act  into  practical 
operation,  will  be  done  before  the  date  fixed  by  this  Notice. 


AMENDMENTS. 


101 


ments. 


ACT   OF   JULY   2,    1862. 

Second  Session,  37th  Congress  (Ch.  128).       ""  '  '    •;'  ,^        -.  ,- 

An  Act  to  prescribe  an  Oath  of  Office,  and  for  other  purposes;   "  f' '  *""' " " 

.Be  it  enacted  by  the  Senate  and  House  of  Representatives 
of  the  United  States  of  America  in  Congress  assemhled,  That     ^^^^  ^^  ^^^^ 
hereafter  every  person  elected  or  appointed  to  anj^  office  of  f^  "Ji  persons  in 

^^  .  tlie  civil,  military, 

honor  or  profit  under  the  Government  of  the  Lnited  btates,  or  naval  depart- 
either  in  the  civil,  mihtary,  or  naval  departments  of  the  ]nihlic 
service,  excepting  the  President  of  the  United  States,  shall, 
before  entering  upon  the  duties  of  such  office,  and  before 
being  entitled  to  any  of  the  salary  or  emoluments  thereof, 
take  and  subscribe  the  following  oath  or  affirmation  : 

I,  do  solemnly  that  I  have  never  volun- 

tarily borne  arms  against  the  United  States  since  I  have  been 
a  citizen  thereof;  that  I  have  voluntarily  given  no  aid,  coun- 
tenance, counsel,  or  encouragement  to  persons  engaged  in 
armed  hostility  thereto  ;  that  I  have  neither  sought  nor  ac- 
cepted nor  attempted  to  exercise  the  functions  of  any  office 
whatever,  under  any  authority,  or  pretended  authority,  in 
hostility  to  the  United  States  ;  that  I  have  not  yielded  a  vol- 
untary support  to  any  pretended  government,  authority, 
power,  or  constitution  within  the  United  States,  hostile  or  in- 
imical thereto.  And  I  do  further  that,  to  the  best 
of  my  knowledge  and  ability,  I  will  support  and  defend  the 
Constitution  of  the  United  States  against  all  enemies,  foreign 
and  domestic ;  that  I  will  bear  true  faith  and  allegiance  to 
the  same ;  that  I  take  this  obligation  freely,  without  any  men- 
tal reservation  or  purpose  of  evasion ;  and  that  I  will  well  and 
faithfully  discharge  the  duties  of  the  office  on  which  I  am 
about  to  enter  :  So  help  me  God. 

and  subscribed 
before  me,  this 
of 

which  said   oath,  so  taken  and  signed,  shall  be   preserved     oath  to  be  pre- 
among  the  files  of  the  court.  House  of  Congress,  or  Depart-  *'''■''■''• 
ment  to  which  the  said  office  may  appertain.     And  any  per-     ■p^\^e  swearinj; 
son  who  shall  falsely  take  the  said  oath  shall  be  guilty  of   {"  btSry!^''''' 
perjury,  and,  on  conviction,  in  addition  to  the  penalties  now 
prescribed  for  that  ofiense,  shall  be  deprived  of  his  office  and     ^®"''"^- 
rendered  incapable  forever  after  of  holding  any  office  or  place 
under  the  United  States. 

Appeoved  July  2,  1862. 


L  subscribed  ^ 

day 
A.D.  186    ;  ) 


102 


AMENDMENTS. 


ACT   OF  DECEMBER   25,    1862. 

Third  Session,  37th  Congress. 

An  Act  to  amend  an  Act  entitled,  "  An  act  to  provide  Inter- 
nal Revenue  to  support  the  Government  and  to  pay  Interest 
on  the  Public  Debt,"  ajij^roved  July  1st,  1862. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives 

Assessors    A     ^^  ^^^  United  States  of  America  in  Congress  assembled,  That 

BistanrAMcssors'  the  Asscssors,  Assistant  Assessors,  Collectors,  and  Deputy 

DepuVcoiiech5°rs  Collectors  appointed,  or  Avho  may  be  appointed  under  the  pro- 

Sie  oathtlc!''*'''  visions  of  an  act  entitled,  "  An  act  to  provide  internal  revenue 

to  support  the  Government  and  to  pay  interest  on  the  public 

debt,"  approved  July  first,  eighteen  hundred  and  sixty-two, 

and  all  subsequent  acts  in  relation  thereto  which  have  been 

or  may  be  enacted,  are  hereby  authorized  and  empowered 

to  administer  oaths  or  affirmations  in  all  cases  where  the  same 

te!r^'^''lxxo^^l  ^^®  o^  "^ay  ^e  required  by  the  acts  as  aforesaid :  Provided, 

therefor.  that  no  fee  shall  be  charged  or  allowed  therefor. 

Sec.  2.  And  he  it  further  enacted,  That  the  Commissioner 
^^Commissmner  of  Internal  Revenue  shall  be  authorized  and  empowered,  and 
fhrSsisl'^u  v.  ^6^^^y  i^  authorized  and  empowered,  to  furnish  and  supply 
coii^ctorrarsa^n  ^^^  Assistant  Treasurers  or  Collectors  of  the  United  States  at 
Francisco      and  San  Francisco,  State  of  California,  and  Portland,  State  of 

Portland   without    ^  .  ^         ^.        .  '  ,  ' 

prepayment.  Uregou,  With  adhcsivc  Stamps,  or  stamped  paper,  vellum,  or 
parchment,  according  to  the  provisions  of  the  internal  revenue 
laws  referred  to  in  the  preceding  section,  imder  such  regula- 
tions and  conditions  as  he  may  from  time  to  time  prescribe, 
and  without  requiring  payment  in  advance  therefor,  anything 
in  existing  laws  to  the  contrary  notwithstanding  :  Provided, 

that  no  greater  commission  shall  be  allowed  than  is  now  pro- 
won  allowed.  yi^Q^  fo^.  ijy  ij^^^^ 

Sec.  3.  A7id  he  it  further  enacted,  That  no  instrument,  doc- 
No  writing,  etc.,  ument,  writing,  or  paper  of  any  description  required  bv  law 

invalid   for   w:int  ,  o'li  j  i  a  J  ^ 

of  the  particular  to  be  Stamped,  shall  be  deemed  or  held  invalid  and  of  no  effect 

kind     of    stamp,    r.,,  ^,  .,,.,  ,.. 

provided  stamps  lor  the  Want  ol  the  particular  kind  or  description  of  stamp 

P^r^ilmoun^  ''Ire  designated  for  and  denoting  the  duty  charged  on  any  such 

^^'^-  instrument,  document,  writing,  or  paper,  provided  a   legal 

stamp  or  stamps  denoting  a  duty  of  equal  amount  shall  have 

been  duly  affixed  and  used  thereon  :  Provided,  that  the  prO' 


Proviso  :  No  in- 
creased   comm 


AJ^IKNDMKNTS.  1()3 

visions  of  this  section  shall  not  apply  to  any  stamp  appi'O-     Proviso  :  This 

1  ,  ,         ,  ,  ,  ^  "^  .  .    ,  not    to    apply    to 

priated  to  denote  the  duty  charged  on  proprietary  articles.       proprietary   arti- 

Sec.  4.  And  be  it  farther  enacted^  That  all  official  instru- 
ments, documents,  and  papers  issued  or  used  by  the  officers     instrumf>nt.s 
of  the  United  States  Government  shall  be,  and  hereby  are,  the  u.s.  Govem- 

^  T  meat  exempt. 

exempt  irom  duty. 

Sec.  5.  And  he  it  further  enacted^  That  the  ninety-fifth  sec- 
tion of  an  act,  entitled,  "  An  act  to  provide  internal  revenue 
to  su])port  the  Government  and  to  pay  interest  on  the  public 
debt,"  approved  July  first,  eighteen  hundred  and  sixty-two, 
be  so  amended  that  no  instrument,  document,  or  paper  made,      instruments 

'  '11  '    made     prior     to 

signed,  or  issued  prior  to  the  first  day  of  March,  Anno  Domini  ^i:'rch    i,   is63, 

°  ^  .  .  ''  .       '  without         being 

eighteen  hundred  and  sixty-three,  without  being  duly  stamped,  stanii-ed,  uot  in- 
or  having  thereon  an  adhesive  stamp  to  denote  the  duty  im- 
posed thereon,  shall,  for  that  cause,  be  deemed  invalid  and 
of  no  eflect :  Provided^  that  no  instrument,  document,  writ-    Proviso :  A  legal 
ing,  or  paper,  required  by  law  to  be  stamped,   signed,  or  befor^    admitted 
issued,  without  being  duly  stamped  prior  to  the  day  afore- 
said, or  any  copy  thereof,  shall  be  admitted  or  used  as  evi- 
dence in  any  court  until  a  legal  stamp  or  stamps,  denoting 
the  amount  of  duty  charged  thereon,  shall  have  been  affixed 
thereto,  or  used  thereon,  and  the  initials  of  the  person  using 
or  affixing  the  same,  together  with  the  date  when  the  same 
is  so  used  or  affixed,  shall  have  been  placed  thereon  by  such 
person.     And  the  person  desiring  to  use  any  such  instru- 
ment, document,  writing,  or  paper  as  evidence,  or  his  agent 
or  attorney,  is  authorized  in  the  presence  of  the  court  to     May  be  stamped 

1  1.1/.  .        -1  ^  open  court. 

Stamp  the  same  as  hereinbefore  provided. 

And  section  twenty-four  of  an  act  entitled,  "An  act  in-     See. 24, Act Juiy 
creasing  temporarily  the  duties  on    imports,  and  for  other     '     -' '"'^p®'' *^ 
purposes,"  approved  July  fourteen,  Anno  Domini  eighteen 
hundred  and  sixty-two,  is  hereby  repealed. 

Appkoved  December  25,  1862. 


104 


AaiENDMENTS. 


ACT     OF    MARCH     3,     1863. 

Third  Session,  37th  Congress. 

An  Act  to  amend  an  Act  entitled,  "  An  act  to  provide  Inter- 
nal Revenue  to  support  the  Government  and  pay  Inter- 
est on  the  Public  Debt,"  approved  July  first,  eighteen  hun- 
dred and  sixty-two,  and  for  other  purposes. 


Enacfins  clause. 


Instniment'!,  etc. 
law  fill  if  written, 
or  partly  written 
and  printed. 


Sec.  11  amended. 
Assistant  Asses- 
sors to  perform 
any  duty  of  As- 
sessors. 

Sec.  19  amended. 
Deputy  Collector 
may  perform  du- 
ties of  Collector. 

Notices  to  per- 
sons who  neglect 
to  pay  taxes :  how 
served. 

Contents  of  no- 
tices. 


Copy  of  Dis- 
traint: how  to  bo 
served. 


JBe  it  enacted  by  the  Senate  and  House  of  Jiejyresentatives 
of  the  United  States  of  America  in  Congress  assembled,  That 
"  An  act  to  provide  internal  revenue  to  support  the  Gov- 
ernment and  pay  interest  on  the  public  debt,"  approved  July 
first,  eighteen  hundred  and  sixty-two,  be,  and  the  same  hereby 
is,  amended  as  hereinafter  set  forth,  namely : 

That  whenever  any  written  notice,  or  other  instrument  in 
writing,  is  required,  the  same  shall  be  lawful  if  written  or 
partly  written  and  printed. 

That  section  eleven  be,  and  hereby  is,  amended,  so  as  to  au- 
thorize Assistant  Assessors  to  perform  any  duties  therein  im- 
posed upon  Assessors. 

That  section  nineteen  be  so  amended  that  the  Deputy  Col- 
lector, as  well  as  the  Collector,  may  perform  all  the  duties  re- 
quired of  the  said  Collector  in  the  said  section ;  and  any  notice 
required  by  said  section  to  persons  who  neglect  to  pay  their 
taxes  may  be  sent  by  mail,  or  left  at  the  dwelUngs  or  usual 
places  of  business  of  such  persons,  if  any  they  have,  written 
or  printed,  and  said  notice  shall  state  the  amount  of  duty  or 
tax  for  which  such  persons  are  hable,  including  the  ten  per 
centum  additional,  as  provided  for  in  said  section,  demanding 
payment  of  the  same ;  and  with  respect  to  all  such  duties  or 
taxes  as  are  not  included  in  the  annual  lists  as  provided  for  in 
said  section,  and  all  taxes  and  duties  the  collection  of  which 
is  not  otherwise  provided  for  in  said  act,  it  shall  be  the  duty 
of  each  Collector  in  person,  or  by  deputy,  to  demand  pay- 
ment therefor  in  the  manner  provided,  within  ten  days  from 
and  after  the  exj.iration  of  the  time  within  which  such  duty 
or  tax  should  have  been  paid  ;  and  any  copy  of  distraint  shall 
be  left  at  the  dwelling  or  usual  place  of  business  of  the  owner 
or  possessor  of  the  property  distrained :  Provided,  that  such 


AMENDMENTS.  1 03 

special  demand  shall  not  be  necessary  in  respect  to  taxes  as-     Proviso, 
ecssed  by  section  seventy-seven  of  said  act. 

That  section  twenty-eight  be,  and  hereby  is,  amended,  by  Sec.  2S  amended, 
striking  out  the  words  "  forfeit  and  pay  the  sum  of  five  hun- 
dred dollars,"  and  inserting  in  lieu  thereof,  "  ujion  conviction 
thereof  by  a  court  of  competent  jurisdiction,  forfeit  and  pay 
the  sum  of  five  hundred  dollars,  or  be  imprisoned  for  a  term 
not  exceeding  two  years,  at  the  discretion  of  the  court." 

That  section  forty-three  be  amended  by  striking  out  the  Sec.  43  amended, 
following  words :  "  And  any  person  who  shall  use  any  cask 
or  package  so  marked  for  the  purpose  of  selling  spirits  of  a 
quality  difterent  from  that  so  insj^ected,  shall  be  subject  to  a 
like  penalty  for  each  cask  or  package  so  used,"  and  inserting 
in  lieu  thereof,  "  And  any  person  who  shall  fraudulently  use    FranduTentiyus. 
any  cask  or  package  so  marked,  for  the  purpose  of  selling  any  o"°package!'  '^^^ 
other  spirits  than  that  so  inspected,  or  for  selling  spirits  of  a 
quality  or  quantity  difierent  from  that  so  inspected,  shall  be 
subject  to  a  like  jjenalty,  as  provided,  for  each  cask  or  pack-     Penalty, 
age  so  used." 

That  section   forty-four  be,  and   hereby  is,  amended,  by  See.  44  amended, 
striking  out  the  words  "  to  be  contiguous  to  such  distillery," 

That  section  fifty-five  be,  and  hereby  is,  amended,  by  in-   sec. 55 amended 
sorting  after  the  words  "  shall  not  be  paid  at  the  time  of  ren- 
dering  the   account  of  the   same  as  herein  required,"  the 
Avords,  "  or  at  the  time  Avhen  they  shall  have  become  pay- 
able." 

LICENSES. 

That   section   sixty-four   be,  and   hereby  is,  so   amended,  see.  m  amended. 
"  that  no  license  shall  be   required  of  an  attorney  having     Attorney. 
taken  out  a  license  as  such  in  consequence  of  being  employed 
to  purchase,  rent,  or  sell  real  estate,  or  to  collect  rent  tliereon 
for  others  in  the  ordinary  course  of  business ;"  in  paragraph 
number  sixteen,  by  inserting  after  the  word  "  taverns,"  the 
words  "  or  eating-houses  ;"  by  adding  to  paragraph  number     Eating-houses. 
twenty-eight  the  following  words :  "Xor  shall  apothecaries     Apothecaries. 
who  have  taken  out  a  license  as  such  be  required  to  take  out 
a  license  as  retail  dealers  in  liquors  in  consequence  of  selling 
alcohol ;"  and  in  paragraph  number  twenty-nine,  by  inserting 
after  the  word  "  merchandise,"  "  or  who  shall  manufacture  by     Manufacture  for 
hand  or  machinery,  for  any  other  person  or  i:»ersons,  goods,  ^""^   "-rptrson. 
wares,  or  merchandise." 

That  section  sixty-four  be,  and  hereby  is,  further  amended, 
by  adding,  at  the  end  thereof,  the  following  paragraphs : 

34.  Architects    and  civil  engineers   shall  pay  ten  dollars     Arfhitcots  and 
for  each  hcense.     Every  person  whose  business  it  is  to  plan,  $10     ®''^'°^®'^ 


106 


AMENDMENTS. 


design,  or  superintend  the  construction  of  buildings,  or  ships, 
or  of  roads,  or  bridges,  or  canals,  or  railroads,  shall  be  re- 
garded as  an  architect  and  civil  engineer  under  this  act: 
Provided.,  that  this  shall  not  include  a  practical  carpenter  who 
labors  on  a  building. 

35.  Builders  and  contractors  shall  pay  twenty-five  dol- 
lars for  each  license.  Every  person  whose  business  it  is  to 
construct  buildings,  or  ships,  or  bridges,  or  canals,  or  rail- 
roads by  contract,  shall  be  regarded  as  a  builder  and  con- 

Proviso: Build-  tractor  Under  this  act:  Provided,  that  no  license  shall  be 
whose  "cJmnicts  required  frona  any  person  whose  building  contracts  do  not 
do    not    exceed  g^^^^g^j  ^^^.^^  thousaud  fivc  hundred  dollars  in  any  one  year. 

36.  Stallions  and  jacks,  owners  of,  shall  pay  ten  dollars 
for  each  license.  Every  person  who  keeps  a  male  horse  or  a 
jackass  for  the  use  of  mares,  requiring  or  receiving  pay 
therefor,  shall  be  required  to  take  out  a  Hcense  under  this 
act,  which  shall  contain  a  brief  description  of  the  animal,  its 
age,  and  place  or  places  where  used  or  to  be  used :  Pro- 
vided, that  all  accounts,  notes,  or  demands  for  the  use  of 
any  such  horse  or  jack  without  a  license,  as  aforesaid,  shall 
be  invalid  and  of  no  force  in  any  court  of  law  or  equity. 

37.  Lottery  ticket  dealers  shall"  pay  one  thousand  dollars 
for  each  license.  Every  person,  association,  firm,  or  corpo- 
ration who  shall  make,  sell,  or  ofier  to  sell  lottery  tickets  or 
fractional  parts  thereof,  or  any  token,  certificate,  or  device 
representing  or  intended  to  represent  a  lottery  ticket  or  any 
fractional  part  thereof,  or  any  policy  of  numbers  in  any  lot- 
tery, or  shall  manage  any  lottery  or  prepare  schemes  of  lotte- 
ries, or  superintend  the  drawing  of  any  lottery,  shall  be 
deemed  a  lottery  ticket  dealer  under  this  act. 

38.  Insurance  agents  shall  pay  ten  dollars  for  each  license. 
Any  person  who  shall  act  as  agent  of  any  fire,  marine,  life, 
mutual,  or  other  insurance  company  or  companies,  shall  be  re- 
garded as  an  insurance  agent  under  this  act :  Provided,  that 
no  license  shall  be  required  of  any  insurance  agent  or  broker 
whose  receipts,  as  such  agent,  are  less  than  the  sum  of  six 

less   than    i'm,  hundred  dollars  in  any  one  year. 

^^Butchers,  $10.  39.  Butchcrs  shall  pay  ten  dollars  for  each  license.  Every 
person  Avhose  business  it  is  to  sell  butchers'  meat  at  retail  shall 
be  regarded  as  a  butcher  under  this  act :  Provided,  that  no 
butcher  having  taken  out  a  license,  and  paid  ten  dollars  there- 
License  as  re-  fQ,.  ^\y^\  ije  required  to  take  out  a  license  as  retail  dealer  on 

tail      dealer      on  '  ^  •    i  i 

{.ume     pr.-iuises  account  of  Selling  Other  articles  at  the  same  store,  stall,  or 
""cia?%.''  '         premises:  Provided  further^  that  butchers  who  retail  butch- 
ers' meat  exclusively  from  a  cart  or  wagon,  by  themselves  or 


Builders       an^ 
contractors,  $25. 


Class  B. 


not 
$2,500  per  anu. 

Stallions       and 
Sacks,  $10  each. 


Proviso  :  Con- 
tracts, etc.,  by  un- 
licensed owners, 
invalid. 

Lottery  ticket 
dealers,  $1,000. 


Insurance 

Agents,  $10. 

Class  B. 

Proviso. 
Decision  No. 
p.  259. 

Where  receipts 


AMENDMENTS.  107 

accents,  shall  be  required  to  pay  five  dollars  only  for  each  ^"'■,    retailing 

^'^           '                  .     ,       ^                       ^     '                               _           •'      _  mciii  from  a  cart 

license,  any  existing  law  to  the  contrary  notwithstanding,  and  or  wagon  $5. 

having  taken  out  a  license  therefor,  shall  not  be  required  to  -^^  ^^^  require 

take  out  a  license  as  a  peddler  for  retailing  butchers'  meat,  as  ^    peddler's    li- 

'^                                          o                                     '  cense. 

aforesaid  :  And,  provided  further,  that  no  license  shall  be  re-  rroviarv. 

quired  of  a  butcher  whose  annual  sales  do  not  exceed  one  tha^"'^;f'ro'^''  ''^^^ 


thousand  dollars. 


,000  per 
annum,  no  license 
required. 

40.  Retail  dealers  shall  pay  ten  dollars  for  each  license.     Retail  Dealers 

,  ,        .  .^-  -^    •      X  11  o^"  $1,000,  and 

Every  person  whose  business  or  occupation  it  is  to  sell  or  not      exceeding 
oifer  for  sale  any  goods,  wares,  or  merchandise  of  foreign  or  ' "°'     ' 
domestic  production,  not  including  wines,  spirituous,  or  malt     Class  b. 
liquors,  but  not  excluding  drugs,  medicines,  cigars,  snufF,  or 
tobacco,  and  whose  annual  sales  exceed  one  thousand,  and  do     Annual     sales 
not  exceed  twenty-five  thousand  dollars,  shall  be  regarded  as  not    '  exceeding 

.,-,,*,,.  $25,000. 

a  retail  dealer  under  this  act. 

41.  Wholesale  dealers,  w^hose  annual  sales  do  not  exceed    wholesale  Deai- 
fifty  thousand  dollars,  shall  pay  twenty-five  dollars  for  each  n"t  '''^exceeding 
license ;  if  exceeding  fifty  thousand,  and  not  exceeding  one  ^^ciass'l'^ 
hundred  thousand  dollars,  shall  pay  fifty  dollars  for  each  li-     Not  exceeding 

,.  1,       1      1  .1  J        J        .L  J-        $100,000,  $50. 

cense ;  exceeding  one  hundred  thousand,  and  not  exceeding 

two  hundred  and  fifty  thousand  dollars,  shall  pay  one  hundred     Not  exceeding 

•^  ^  ^     •>  $250,000,  $100. 

dollars  for  each  license;   exceeding  two  hundred  and  fifty 

thousand,  and  not  exceeding  five  hundred  thousand  dollars.  Not  exceeding 

shall  pay  two  hundred  dollars  for  each  license;   exceeding  >    '  -  • 

five  hundred  thousand,  and  not  exceeding  one  million  dollars.  Not  exceeding 

'  °  ,      '    $1,000,000,  $S00. 

shall  pay  three  hundred  dollars  for  each  license ;  exceeding 

one  million,  and  not  exceeding  two  million  dollars,  shall  pay     Not  exceeding 

five  hundred  dollars  for  each  license ;  exceeding  two  millions 

of  dollars,  shall  pay  two  hundred  and  fifty  dollars  for  every     And   $2.50  for 

'  ■'■_•'  _     _        •'  _  •'     every   million    in 

million  of  dollaVs  in  excess  of  two  millions  of  dollars,  in  ad-  addition. 
dition  to  the  five  hundred  dollars.     Every  person  shall  be  re- 
garded as  a  wholesale  dealer  under  this  act  whose  business     ^,,^1     ^ongti. 
or  occupation  it  is  to  sell,  or  ofier  to  sell,  any  goods,  wares,  or  deafer!  '"'''*''*'^'''® 
merchandise  of  foreign  or  domestic  production,  not  including 
distilled  spirits,  fermented  Hquors,  or  wines,  but  not  exclud- 
ing drugs,  medicines,  cigars,  snufl",  or  tobacco,  whose  annual 
sales  exceed  twenty-five  thousand  dollars  ;   and  the  license 
required  by  any  wholesale  dealer  shall  not  be  for  a  less  amount 
than  his  sales  for  the  previous  year,  unless  he  has  made,  or 
proposes  to  make,  some  change  in  his  business  that  will  ob- 
viously reduce  the  amount  of  his  annual  sales  ;  nor  shall  any     -^^^^  allowed  to 
license  as  wholesale  dealer  allow  any  such  person  to  act  as  a  broker."'"""^'^'"*' 
commercial  broker:  Provided,  that  any  license  understated     Proviso. 
may  be  again  assessed. 

42.  Wholesale  dealers  in  liquors  shall  pay  for  each  license 


108  AMENDMENTS. 

Wholesale  Deal-  the  amount  required  in  this  act  for  license  to  wholesale  deal 

ers.     Every  person  other  than  the  distiller  or  brewer  who 

shall  sell,  or  ofler  for  sale,  any  distilled  spirits,  fermented 

hquors,  and  wines  of  all  kinds,  in  quantities  of  more  than 

three  gallons  at  one  time,  or  whose  annual  sales  shall  exceed 

twenty-five  thousand  dollars,  shall  take  out  a  license  as  a 

wholesale  dealer  in  Uquors. 

Retail  Dealers       '^^-  I^etail  dealers  in  liquors  shall  pay  twenty  dollars  for 

in  Liquurs,  $20.     grj^h  license.     Every  person  other  than  a  distiller  or  brewer 

who  shall  sell,  or  offer  for  sale,  any  distilled  spirits,  fermented 

Decision  No.iM;  Uquors,  or  wine  of  any  description,  in  quantities  of  three 

gallons  or  less,  and  whose  annual  sales  do  not  exceed  twenty- 

ciass  B.  five  thousand  dollars,  shall  be  regarded  as  a  retail  dealer  in 

„    .  .,     liquors  under  this  law ;  but  nothing  herein  contained  shall 

Xot  to  sell  spirits,       ^  j  o 

etc.,  to  be  drank  authorize   the  sale   of  any  spirits,  Hquors,  wines,  or   malt 

on  tia-  premises.  ,,,  -.  t^         •  y    t       ^ 

Proviso.  liquors  to  be  drank  on  the  premises :  Fromded^  that  no  per- 

son licensed  to  kee])  a  hotel,  inn,  or  tavern  shall  be  allowed 
not"o'seii''iiqSor8  to  Sell  any  liquors  to  be  taken  ofi"  the  premises,  and  no  person 
premis^!"  "^ '^^  licensed  to  keep  an  eating-house  shall  be  allowed  to  sell 
keepers"fotto*sen  sphituous  or  viuous  liquors.  And  no  person  who  has  taken 
ous^n"uors'"^  ^^""  ^^^  ^  license  to  keep  a  hotel,  inn,  tavern,  or  eating-house. 

Hotel  and  eat-  shall  be  required  to  take  out  a  license  as  a  tobacconist,  because 

ing- house  keep-  ...  . 

ers  not  required  of  any  tobacco  or  cigars  furnished  in  the  usual  course  of  busi- 

to    take   toOacco-  ""  >       i  i    .  •        i 

niftta'  license.        ness  as  a  keeper  oi  a  hotel,  mu,  tavern,  or  eating-house. 

JVIANUFACTURES,   ARTICLES,  AND  PRODUCTS. 


SPECIFIC   AXD   AD   VALOREM    DUTY. 


See.  75  amended. 


That  section  seventy-five  be  and  hereby  is  amended,  by  in- 

Dedsion No. 82 ;  ge^.^ing  after  the  words  '•'•Provided.,  that  white  lead,  oxide  of 

Paints  and        ziuc,  and  sulphatc  of  barytes,"  the  words,  "  and  paints  and 

painters' colors,     pj^^^tgj.g'  colors ;"  by  inserting  before  the  words,  "on  lard 

oil,"  and  attached  to  the  next  preceding  sentence,  as  follows : 

Purchasers  to  pay  "and  all  dutics  Or  taxes  on  coal  mined,  and  delivered  by  coal 

taxes     on      coal  '  ,  •' 

mined  and  deiiv-  operators  at  the  mines  on  contracts  made  prior  to  July  first, 

ered  on  eoiitracU      f^  .  ini-ni  i 

prior  to  July  1,  eighteen  hundred  and  sixty-two,  shall  be  paid  by  the  pur- 
chaser thereof;  by  striking  out  the  following  words  :  "  on 
sugar  refined,  whether  loaf,  lump,  granulated,  or  pulverized, 
two  mills  per  pound;  on  sugar  refined,  or  made  from  mo- 
lasses, sirup  of  molasses,  melado,  or  concentrated  melado,  two 
mills  per  pound,"  and  inserting  in  lieu  thereof  as  follows: 

Sugar   refiners'  ^  ^  " 

tax  u\i  gross  sales  "  sugar  refiuers  shall  jDay  one  and  one  half  of  one  per  cent, 
on  the  gross  amount  of  the  sales  of  all  the  products  of  their 
manufactories  :  Provided.,  that  every  person  shall  be  regarded 
as  a  sugar  refiner  under  this  act  whose  business  it  is  to  ad- 


IJ  per  ceut, 


AMENDiTENTS.  109 

vanoe  the  quality  and  value  of  sugar  by  melting  and  recrys- 
tallization,  or  by  liquoring,  claying,  or  other  washing  process, 
or  by  any  other  chemical  or  mechanical  means,  or  who  shall 
advance  the  quality  or  value  of  molasses  and  concentrated 
molasses,  melado,  or  concentrated  melado,  by  boiling  or  other 
process ;"  and  by  inserting  therein,  in  lieu  of  any  other  duties, 
or  rates  of  duty,  on  the  articles  hereinafter  enumerated  in  this 
section,  or  provisions  existing  in  relation  thereto,  the  follow- 
ing: 

On  marine  engines,  three  per  centum  ad  valorem.  ^"[ss  a!"^"^*" 

On  rivets,  exceeding  one-fourth  of  one  inch  in  diameter,  nuts,    Rivets,  nuts,  etc. 
wrought,  railroad  chairs,  bolts,  and  horse-shoes,  two  dol- 
lars -per  ton:  Provided^  that  where  a  duty  upon  the  iron     Proviso;  where 
from  which  said  articles  shall  have  been  made  has  been  paid  on  tiie  iron, 
actually  paid,  an  additional  duty  only  shall  be  paid  of 
fifty  cents  per  ton. 
On  rolled  brass,  copper,  and  yellow  sheathing  metal,  in  rods  copp'-'rA-tc.  *"^^^' 

or  sheets,  one  per  centum  ad  valorem.  ciass  a. 

On  sails,  tents,  shades,  awnings,  and  bags,  made  of  cotton,  lugsJ^anTbals'^'^' 
flax,  or  hemp,  or  part  of  either,  or  other  materials,  three     Class  a. 
per  centum  ad  valorem:  Provided^  that  the  sewing  of  seJu^g^^ol  c'tc.^ 
sails,    tents,    shades,    awnings,    carpets,    and    bags,    the  ^'^^^p'- 
materials  whereof  belonged  to  the  employer,  shall  be 
exempt  from  duty,  where  the  cloth  or  material  from 
which  they  are  made  Avas  imported,  or  has  been  subject 
to  and  paid  a  duty. 
On  tobacco,  cavendish,  plug,  twist,  fine-cut,  and  manufactured     Manufactured 
of  all  description  (not  including  snuff,  cigars,  and  smok-  toi^at'co- 
ing  tobacco,  prepared  with  all  the  stems  in,  or  made  ex- 
clusively of  stems),  fifteen  cents  per  pound. 
On  smoking  tobacco  prepared  Avith  all  the  stems  in,  and  on   Smoking  tobacco 

^  ^       ^  ,  ^'tli  stems  m,  and 

smoking  tobacco  made  exclusively  of  stems,  five  cents  o'"  st«^ms- 

*  J  '  Class  C. 

per  pound. 

On  snufi"  manufactured  of  tobacco,  on  [or]  stems,  or  of  any  of^g^'JfJ^^^t™*'  **' 
substitute  of  tobacco,  ground,  dry,  or  damp,  of  all  de-     Class  c. 
scriptions,  twenty  cents  per  pound. 

On  mineral  or  medicinal  waters,  or  waters  from  springs  im-     Mineral  waters, 
pregnated  with  minei'als,  one  cent  for  each  bottle  con- 
taining not  more  than  one  quart ;  when  containing  more 
than  one  quart,  two  cents  for  each  bottle. 

Tailors,  boot  and  shoe  makers,  milliners,  and  dressmakers,  g^'m^kers* mill 
making  clothing  or  articles  of  dress  for  men's,  women's,  i'"','"-  :'"<i  dress- 

.  °  '    makers,     custom 

or  children's  wear,  to  order  as  custom  work,  and  not  for  workto|i,ouoex. 

'  empt ;    on  excess 

sale  generally,  shall,  to  the  amount  of  one  thousand  dol-  boyon.i     $1,000, 
lars,  be  exempt  from  duty,  and  for  any  excess  beyond     ciass  a. 


110  AMENDMENTS. 

p.  25T.  '  the  amount  of  one  thousand  dollars  shall  pay  a  duty  of 

Decision  No.  8T ;  ^  i        i  i.    ^  j 

p.  26 1.  one  per  centum  ad  valorem. 

paVa'^oTs!'^''^  ^^^  On  umbrellas  and  parasols,  made  of  cotton,  silk,  or  other 

^^^^^  ^'  material,  three  per  centum  ad  valorem. 

Ships,    barks,  On  all  ships,  barks,  brigs,  schooners,  sloops,  sail-boats,  steam- 
bngs.etc.  boats  (not  including  the  engine),  canal  boats,  and  aU 

Class  A.  other  vessels  or  water  craft  hereafter  built,  made,  or 

constructed,  two  per  centum  ad  valorem. 
Sugar-candy  and  ^n  sugar-candy  and  all  confectionery  made  whoUy  or  in  part 
confectionery.  ^^f  pugar,  valued  at  fourteen  cents  per  pound  or  less,  two 

Class c.  cents  per  pound;  when  valued  at  exceeding  fourteen 

Decision  No.  89;  ccnts,  and  not  exceeding  forty  cents  per  pound,  three 

^'     '  cents  per  pound ;  when  valued  at  exceeding  forty  cents 

per  pound,  or  when  sold  otherwise  than  by  the  pound, 

Class  A.  five  per  centum  ad  valorem. 

Goia  leaf.  On  aU  gold  leaf  fifteen  cents  per  pack,  containing  not  more 

Class  c.  than  twenty  books  of  twenty-five  leaves  each. 

Iron  castings.     Ou  Castings  of  iron  exceeding  ten  pounds  in  weight  for  each 

gj^^^  Q  casting,  not  otherwise  provided  for  in  this  act,  or  in  the 

act  to  which  this  act  is  an  amendment,  one  dollar  and 

De'lhicuon    for  ^^^J  ceuts  per  ton :  JProvided,  that  there  shall  be  deduct- 

duties     assessed  ed  from  duties  assessed  upon  railroad  cars  any  duties 

and    paid     upon  ^  _  •' 

car-wheels.  which  may  have  been  assessed  and  paid  upon  car-wheels 

under  the  provisions  of  this  act. 

Clocks,  and  clock  On  clock  and  time-pieces,  and  on  clock  movements  when  sold 

™ciaS  A.'*"  without  being  cased,  three  per  centum  ad  \-alorem. 

Sec.  7T  amended.  That  section  seventy-seven  be,  and  hereby  is,  amended,  by 
requiring  the  taxes  provided  for  in  that  section  to  be  levied, 
collected,  and  paid  annually,  by  any  person  or  persons  own- 
ing, possessing,  or  keeping  any  carriage,  yacht,  plate,  or  bill- 
iard table ;  by  inserting  in  the  first  paragraph  of  Schedule  A, 
after  the  words  "  kept  for  use,"  the  words  "  for  hire  or  for 

Exempting  plate  passcugcrs ;"  and  by  exempting  from  duty  plate  belonirino-  to 

of    religious     so-   -^  .    ^  .      .  *'  i         o  j  i  o      o   ^^ 

cieties.  rcllglOUS  SOClCtieS. 

That  section  seventy-eight  be,  and  hereby  is,  amended,  by 

Sec.  78  amended,  reducing  the  duty  so  that  on  horned  cattle  slaughtered  the 

norned  cattle,  ^^^^^y  shall  be  twenty  cents  per  head,  on  sheep  and  lambs 

auThog"''.sUiugh-  slaughtered  the  duty  shall  be  three  cents  per  head,  and  on 

iocTihs  ''^*"'*"*'"^  hogs  slaughtered,  exceeding  one  hundred  pounds  in  weight. 

Class  c.  without  regard  to  age,  six  cents  each,  and  no  duty  shall  be 

charged  on  hogs  slaughtered  of  less  weight ;  and  the  cattle, 

For  own  con-  hogs,  and  shecp  slaughtered  by  any  person  for  his  or  her  own 

sumption,  not  ex-  ^  .  ^  "  •          <^  ,        ,     ,,  , 

ceeding  six  each,  cousumption,  uot  exceeding  SIX  01  each,  shall  be  exempt  from 

"'""''''■  duty. 

Sec.  91  amended.      That  sectiou  nincty-one  be  amended  by  striking  out  the 


AJIEXDMBNTS.  Ill 

word  "gas"  wherever  it  occurs,  and  by  strikiug  out  the 
words  "  or  on  any  articles  manufactured"  after  the  word  "  ad- 
vertisements." 

That  section  ninety-three  be  amended,  so  that  in  case  of  See.  93  amended, 
neglect  or  refusal  to  make  the  returns  referred  to  in  said 
section,  the  proceedings  thereafter  for  the  assessment  and 
collection  of  the  duty  shall  be  in  the  same  manner  ^  pro- 
vided for  in  other  cases  of  neglect. 

That  section  ninety-nine  be  amended,  by  striking  out  the  Bee.  99  amended. 
Avords  "  ninety-three"  preceding  the  words  "  of  this  act,"  and 
inserting  "  ninety-eight." 

That  section  one  hundred  and  two  be,  and  hereby  is,  sec.  102  amended. 
amended,  by  strikmg  out  the  words  "  thereupon  allow  and 
deduct  from,"  and  inserting  in  lieu  thereof  the  words  "  allow 
upon ;"  by  striking  out  the  words  "  added  to  the  amount, 
after  deducting  the  allowance  of  per  centum  as  aforesaid," 
and  inserting  in  lieu  thereof  the  Avords  "  paid  by  the  pur- 
chaser of  such  stamped  paper,  vellum,  or  parchment;"  and 
by  striking  out  the  word  "  discount,"  and  inserting  in  lieu 
thereof  the  word  "  commission." 

That  section  one  hundred  and  twelve  be,  and  hereby  is,  sec.  112  amended. 
amended,  by  inserting  after  the  word  "district,"  where  it 
first  occurs,  as  follows :  "  of  which  the  deceased  person  was 
a  resident ;"  and  ,  by  inserting  after  the  word  "  district," 
where  it  next  occurs,  as  follows :  "  of  which  the  deceased 
person  was  a  resident." 

STAMP  DUTIES. 

Sec.  2.  And  be  it  further  enacted,  That  on  and  after  the 
first  day  of  May,  eighteen  hundred  and  sixty-three,  no  person     on   and   after 

.      .  ^  •  I,    11  1  n     May  1,  1S63,  lot- 

or  persons,  association,  firm,  or  corporation,  shall  make,  sell,  tery  tickets  to  be 
or  ofi'er  for  sale,  or  dispose  of  any  lottery  ticket,  or  fractional  "''^ped. 
part  thereof,  or  any  policy  of  numbers  in  any  lottery,  or  any 
token,  certificate,  or  device  representing  or  intended  to  repre- 
sent the  holder,  or  any  other  person  or  person[s],  as  entitled 
or  to  be  entitled  in  any  lottery,  lottery  scheme,  or  game  of 
hazard  or  chance  to  be  drawn,  to  any  prize  or  share,  or  part 
of  a  prize,  or  any  sum  or  part  or  share  of  any  sum  of  money, 
or  other  article  of  value,  or  any  fractional  part  thereof,  without 
affixing  thereto  an  adhesive  stamp  or  stamps  denoting  the 
duty  imposed  by  this  act,  and  in  default  thereof  shall  incur  a 
penalty  of  fifty  dollars  for  each  and  every  such  ofi"ense ;  and  no     ^^^^^^ 
prize  or  part  of  a  prize  drawn  to  or  by  any  ticket  or  frac- 
tional part  thereof,  token,  certificate,  or  device,  as  aforesaid, 
and  no  sum  of  money  or  thing  of  value  made  payable  or  de- 


112  AMENDMENTS, 

liverable  upon  any  stake,  or  investment,  or  risk  in  or  upon  any 
policy  of  numbers,  shall  be  demanded  or  recovered  by  any 
legal  proceedings  or  otherwise,  without  the  ticket  or  frac- 
tional part  thereof,  or  policy  of  numbers,  token,  certificate,  or 
device,  shall  have  been  duly  stamped  at  the  time  of  the  mak- 
Proviso.  ing   sale,  or  delivery,  or  disposal  thereof:  Provided,  that  in 

addition  to  all  other  penalties  and  forfeitures  now  imposed 
by  law  for  the  evasion  of  stamp  duties,  any  person  who  shall 
Purchaser  of  lot-  purchase,  obtain,  or  receive  any  lottery  ticket,  or  fractional 
Itamped'^mly  "e'  P^rt  thereof,  or  any  token,  certificate,  or  device  representing 
yelre "^thereafter  ^i"  intended  to  represent  a  lottery  ticket,  or  fractional  part 
twice  the  amount  thereof,    or   auy   policy   of    numbers,    without   first   having 
thereon  the  stamp  imposed  by  this  act,  may  recover  from  the 
person  of  whom  the  same  was  purchased,  obtained,  or  re- 
ceived, at  any  time  within  three  years  thereafter,  before  any 
court  of  competent  jurisdiction,  a  sum  equal  to  twice  the 
amount  paid  for  such  ticket,  or  fractional  part  thereof,  token, 
certificate,  or  device,  or  staked  or  invested  in  or  upon  any 
policy  of  numbers  as    aforesaid,  with  just  and  legal  costs  : 
Proviso.  Provided  furtJter,  that  the  stamp  duty  herein  provided  for  shall 

be  classed  in  the  act  to  which  this  act  is  an  amendment  un- 
Bcheduie  B     der  Schedule  B,  as  follow^s,  to  wit : 

"  Lottery  tickets,  fractional  parts  of  lottery  tickets,  policies 
ponciM7  toke^',  ^^  numbers  in  lotteries,  tokens,  certificates,  or  devices  in  any 
*'*'■  form,  representing  the  holder,  or  any  person  or  persons,  as 

entitled,  or  to  be  entitled,  in  any  lottery,  scheme,  or  game  of 
hazard  or  chance,  hereafter  to  be  drawn,  to  any  prize  or  por- 
tion of  a  prize  or  sum  of  money,  or  share  thereof,  or  other  ar- 
ticle of  value,  or  any  portion  or  share  thereof,  when  such  ticket, 
fractional  part  of  a  ticket,  policy  of  numbers,  token,  certifi- 
cate, or  device  shall  not  exceed  one  dollar  in  the  amount 
exceedfnl^'*  one  ^iskcd,  or  iu  the  retail  price  thereof,  fifty  cents  (50) ;  when 
dollar,  50  cents,      g^^j^  ticket,  fractional  part  of  a  ticket,  policy,  token,  certifi- 
cate, or  device  shall  exceed  one  dollar  in  the  amount  risked, 
For  each  addi-  or  in  the  retail  price  thereof,  then  for  each  and  every  dollar, 

tional    dollar,   or  .  ^ 

fractional      part  Or  fractional  part  thereof  over  and  above  one  dollar,  as  be- 
fore mentioned,  an   additional   fifty  cents   (50)  :   Provided^ 
Proviso.  hov:ever,  that  no  stamp  duty  herein  provided  for  shall  be 

construed  to  authorize  any  lottery,  or  the  sale  of  any  lot- 
io«.frV*ef""vh'ere  ^^^T?  tickets,  tokcus.  Or  Certificates,  representing  shares,  or 
nr.hibited  by  ffactional  parts  of  shares  therein,  within  any  State  or  Ter- 
ritory of  the  United  States  in  which  lotteries  or  the  sale  of 
lottery  tickets  is  or  shall  be  specially  prohibited  by  the  laws 
thereof,  or  in  violation  of  the  laws  of  any  State  or  Territory ; 
and   nothing  in  this  act  shall  be  held  or  construed  so  as  to 


AMENDMENTS.  113 

prevent  the  several  States,  within  the  hmits  thereof,  from     Not  to  prevent 
placing  a  duty,  tax,  or  license,  for  State  purposes,  on  any  sales ofti(;ket8. 
sale  of  lottery  tickets  on  which  a  duty  is  required  to  be  paid 
by  this  act." 

Sec.  3.  And  be  it  further  enacted.,  That  any  person  or  pei'- 
sons,  firm,  company,  or  corporation,  who  shall  issue  tickets  or 
contracts  of  insurance  against  fatal  or  non-fatal  iniury  to  per-  insurance  against 

'^  '>       J  i-  injury   to    travel- 

sons  while  traveling  by  land  or  water,  shall  pay  a  duty  of  ers. 

one  per  centum  on  the  gross  amount  of  all  the  receipts  for     Duty:  One  per 

such  insurance,  and  shall  be  subject  to  all  the  provisions  and  celpts?"  ^^'^^  "' 

regulations  of  existing  law  applicable  thereto,  in  relation  to 

insurance  companies :  Provided.,  That  no  stamp  duty  shall  be    ^^^^^^IV     ^'^ 

required  upon  tickets  or  contracts  of  insurance,  as  aforesaid, 

when  limited  to  fatal  or  non-fatal  injury  to  persons  while 

traveling. 

Sec.  4.  And  he  it  further  enacted^  That  all  contracts  for  Contracts  re- 
the  purchase  or  sale  of  gold  or  silver  coin  or  bullion,  and  all  silver  coin,  or  bui- 
contracts  for  the  loan  of  money  or  currency  secured  by  pledge  money  or  curren- 
or  deposit,  or  other  disposition  of  gold  or  silver  coin  of  the  days,''\cr  be^fn 
United  States,  if  to  be  performed  after  a  period  exceeding  Ttampfd!'"'^ '°  ^^ 
three  days,  shaU  be  in  writing  or  ijrinted,  and  signed  by  the      Regulations, 

\     .  ,  »  I  '  „  ?  -^  Mar.iil,'63;p.28T. 

parties  or  their  agents  or  attorneys ;  and  shall  liave  one  or 
more  adhesive  stamps,  as  provided  in  the  act  to  which  this 
is  an  amendment,  equal  in  amount  to   one  half  of  one  per 
centum,  and  interest  at  the  rate  of  six  per  centum  per  annum     Eate. 
on  the  amount  so  loaned,  pledged,  or  deposited.     And  if  any 
such  loan,  pledge,  or  deposit,  made  for  a  period  not  exceed-     ^oa^. 
ing  three  days,  shall  be  renewed  or  in  any  way  extended  for 
any  time  whatever,  said  loan,  pledge,  or  deposit  shall  be  sub- 
ject to  the  duty  imposed  on  loans   exceeding  three  days. 
And  no  loan  of  currency  or  money  on  the  security  of  gold  or 
silver  coin  of  the  United  States,  as  aforesaid,  or  of  any  certifi- 
cate or  other  evidence  of  deposit  payable  in  gold  or  silver 
coin,  shaU  be  made  exceeding  in  amount  the  par  value  of  the 
coin  pledged  or  deposited  as  security ;  and  any  such  loan  so 
made  or  attempted  to  be  made  shall  be  utterly  void :  Pro-     Proriso. 
vided,  That  if  gold  or  silver  coin  be  loaned  at  its  par  value, 
it  shall  be  subject  only  to  the  duty  imposed  on  other  loans : 
Provided.,  hoicever.,  That  nothing  herein  contained  shall  apply     Proviso, 
to  any  transaction  by  or  Avith  the  Government  of  the  United 
States. 

Sec.  5.  A7id  he  it  further  enacted,  That  all  contracts,  loans.  Contracts,  loans, 
or  sales  of  gold  and  silver  coin  and  bullion,  not  made  in  ac-  silver  coin,  or  i>ui- 
cordance  with  this  act,  shall  be  wholly  and  absolutely  void ;  cordance  here- 
ftnd,  in  addition  to  the  penalties  provided  in  the  act  to  which        ' 


114:  AMENDMENTS. 

this  is  an  amendment,  any  party  to  said  contract  may,  at  any 
time  within  one  year  from  the  date  of  the  contract,  bring  suit 
ecorery.         'before  any  court  of  competent  jurisdiction  to  recover  back, 
for  his  own  use  and  benefit,  the  money  paid  on  any  contract 
not  made  in  accordance  with  this  act. 
Sec.  110 amended.       Sec.  6.  And  be  it  further  enacted,  That  section  one  hun- 
dred and  ten  be,  and  hereby  is,  amended  as  follows :  "  Any 
Promissory  notes  memorandum,  check,  receipt,  or  other  written  or  printed  evi- 
defined.  dcncc  of  an  amount  of  money  to  be  paid  on  demand,  or  at  a 

time  designated,  shall  be  considered  as  a  promissory  note 
within  the  meaning  of  that  section,  and  shall  be  stamped  ac- 
scheduie  B        cordingly ;  and  that  Schedule  B,  following  said  section,  be 
^Tny  ui'iand  bill,  and  is  hereby  amended,  so  that  any  inland  bill  of  exchange, 
over\2o7on  ume'  draft,  or  Order  for  the  payment  of  any  sum  of  money  exceed- 
aud  any  note ;       -^g  ^^^^j^^^  dollars,  Otherwise  than  at  sight  or  on  demand,  and 
any  promissory  note,  shall  (in  Ueu  of  the  duties  prescribed  in 
Schedule  B)  have  a  stamp  or  stamps  affixed  thereon  denoting 
On  every  $200,  a  duty,  upou  evcry  sum  of  two  hundred  dollars  or  any  frac- 
t'h.m?"nSt  ^ex-  tional  part  thereof,  if  payable  on  demand  or  at  any  time  not 
ceeding  83  days,  g^ceeding  thirty-three  days,  including  the  grace,  from  the  date 
or  sight,  of  one  cent  (01). 
Not  exceeding       If  payable  at  any  time  not  less  than  thirty-three  days,  as 
68  days,  2  cents,     ^f^j.^g^^^^^  ^^^^  ^q^  exceeding  sixty-three  days,  including  the 
grace,  from  date  or  sight,  of  two  cents  (02). 
Not  exceeding       If  pavable  at  any  time  not  less  than  sixty-three  days,  as 

98  days,  3  cents.         „  .\,  -,  t  •       ,        t  t  •       i     j  •         ^i, 

aforesaid,  and  not  exceeding  ninety-three  days,  mcludiug  the 
grace,  from  date  or  sight,  of  three  cents  (03). 
Not  exceeding       If  payable  at  any  time  not  less  than  ninety-three  days,  as 
da^s',"'*  cents."       aforesaid,  and  not  exceeding  four  months  from  date  or  sight 
and  grace,  of  four  cents  (04). 
Not  exceeding       If  payable  at  any  time  not  less  than  four  months,  as  afore- 
day's""6  cente?'^  ^  Said,  and  not  exceeding  six  months  from  date  or  sight,  or 
grace,  of  six  cents  (06). 
Exceeding  six       If  payable  at  any  time  exceeding  six  months  from  date  or 

months,  10  cents.       .    ,  ,  f.  ,  a     /i/-v\ 

sight  and  grace,  oi  ten  cents  (10). 
On    certifloate       And  that  Schedule  B,  following  section  one  hundred  and 
uon^'s^c'ents'"'^'  ten,  be,  and  is  hereby,  further  amended,  so  that  the  stamp 
P-293.  (jy^y   Qn   certificates    of    any  other   description   than   those 

specified  in  said  schedule,  in  lieu  of  ten  cents  as  therein  pre- 
scribed, shall  be  five  cents  (05). 
Foreign  passage       On  passage  tickets  by  any  vessel  from  a  port  of  the  United 

tlcl^ets  costing  $80    g^^^^^    ^^    ^   ^^^.^.^^   ^^^.^^  ^^^^^^^   ^^^^^^    ^^^j^^^    ^^.    j^^^^  gf^y 

cents  (50). 
fo^raieo^r^trw'Isfer       ^"  ^^J  powcr  of  attorney  for  the  sale  or  transfer  of  any 
"*  ""d'D*"^*5o"°'  ^'^^'^P  °^"  certificate  of  profits  or  memorandum,  showing  au 


AMENDMENTS.  ^1^ 

interest  in  the  profits  or  accumulations  of  any  corporation 
or  association,  if  for  a  sum  not  exceeding  fifty  dollars,  ten 
cents  (10). 

On  any  policy  of  insurance  or  other  instrument,  by  Avhat-     P(4ioy  of  insu- 

Ti     T     1  1  •    1     •  1     II    ranee;    premium 

ever  name  the  same  shall  be  called,  by  which  insurance  sliali  not  exeeeJinj; 
be  made  or  renewed  upon  property  of  any  description, 
whether  against  perils  by  sea,  or  by  fire,  or  other  peril  of  any 
kind,  made  by  any  insurance  company  or  its  agents,  or  by 
any  other  company  or  person,  in  which  the  premium  or  as- 
sessment shall  not  exceed  ten  dollars,  ten  cents  (10). 

On  any  bill  of  sale  by  which  any  ship  or  vessel,  or  any  part     Bin  of  sale  of 
thereof,  shall  be  conveyed  to  or  vested  in  any  other  person  Hl^^g  |5oo.  ^''" 
or  persons,  when  the  consideration  shall  not  exceed  five  hun- 
dred dollars,  there  shall  be  afiixed  a  stamp  or  stamps  denoting 
a  duty  of  twenty-five  cents  (25). 

If  the  consideration  exceeds  five  hundred,  and  does  not  ex-     Over  $5oo  and 

not        exceeding 

ceed  one  thousand  dollars,  the  duty  shall  be  fifty  cents  (50).     $i,ooo. 

If  the  consideration  exceeds  one  thousand  dollars,  for  each 
and  every  additional  amount  of  one  thousand  dollars,  or  any  |i^^oy'o7''part 
fractional  part  thereof,  in  excess  of  one  thousand  dollars,  the  thereof. 
duty  in  addition  shall  be  fifty  cents  (50). 

On  each  and  every  assignment  or  transfer  of  a  mortgage,     Assignment  of 

r..  T  1     11  1  -11    mortgage,    lease, 

lease,  or  policy  oi  insurance,  a  stamp  duty  shall  be  paid  equal  or  insurance  poi- 

,         .  -,  ,  ....  \  icw.  stamped     aa 

to  that  imposed  on  the  original  instrument.  original 

Any  power  of  attorney,  conveyance,  or  document  of  any     Foreign  power 

•'    ^  .•^'*^,.  ^        .  of  attorney,  etc. 

kind,  made,  or  purporting  to  be  made,  in  any  foreign  country, 
to  be  used  in  the  United  States,  shall  pay  the  same  duty  as  is 
required  by  law  on  similar  instruments  or  documents  when 
made  or  issued  in  the  United  States ;  and  the  party  to  whom 
the  same  is  issued  or  by  whom  it  is  to  be  used,  shall,  before  By  whom  stamp- 
using  the  same,  aflix  thereon  the  stamp  or  stamps  indicating 
the  duty  required. 

Any  mortsfasre  or  personal  bond  for  the  payment  of  money,     Mortgage     or 

•'  .^,  ^  T/?-'  ^    •  personal  bond. 

or  as  security  for  the  payment  ol  any  definite  or  certain  sum 

of  money,  in  lieu  of  the  duties   imposed  as  prescribed  in     ^«««.p-83. 

Schedule  B,  following  the  one  hundred  and  tenth  section, 

shall  have  a  stamp  or  stamps  afiixed  thereon  denoting  a  duty 

upon  every  sum  of  two  hundred  dollars,  or  any  fractional     On  every  1200, 

^         ,  •'„       -  .      ,  or  fractional  part. 

part  thereoi,  01  ten  cents  (10). 

No  conveyance,  deed,  mortgage,  or  writing,  whereby  any     stamp  tax  not 
lands,   tenements,  realty,  or   other  property  shall  be    sold,  iTpon^any  convey. 


granted,  assigned,  or  otherwise  conveyed,  or  shall  be  made 
as  security  for  the  payment  of  any  sum  of  money,  shall  be  re- 
quired to  pay  a  stamp  duty  of  more  than  the  sum  of  one  thou- 
sand dollars,  anything  to  the  contrary  notwithstanding. 


ftncc. 


116 


AMENDMENTS. 


Powers  of  attor- 
ney for  bounties, 


ISTo  stamp  duty  shall  be  required  on  powers  of  attorney  or 
arrearages  of  pay',  any  otlier  paper  relating  to  applications  for  bounties,  arrear- 

pensions,  etc. ;  „  •,,  .,  ««. 

ages  ot  pay,  or  pensions,  or  to  the  receipt  thereof  from  time 

to  time,  or  indemnity  awarded  for  depredations  and  injuries 

by  certain  bands  of  Sioux  Indians  ;  nor  on  any  warrant  of 

bon(i''o™notei*ix?  attorney  accompanying  a  bond  or  note,  when  such  bond  or 

''™i''-  note  shall  have  affixed  thereto  the  stamp  or  stamps  denoting 

^""d  b*'''  "'^'f  ^^®  •^"ty  required  ;  and  whenever  any  bond  or  note  shall  be 

gage,    but    one  securcd  by  a  mortgage,  but  one  stamp  duty  shall  be  required 

Proviso.  to  be  placed  on  such  papers  :  Provided^  that  the  stamp  duty 

placed  thereon  is  the  highest  rate  required  for  said  instru- 

Certiflcate    of  ments,  or  either  of  them  ;  nor  on  certificates  of  the  measure- 
measurement    or  .    1        ^      •       1  11 
weight ;    deposit  ment  or  Weight  01  animals,  wood,  coal,  or  other  articles ;  nor 

notes,  certiflcatea  -,',.,  .       i  •  .         ^       . 

ofrecord,  etc.,ex-  Oil  deposit  notcs  to  mutual  insurance  companies  for  insurance 

**'"''■  upon  which  policies  subject  to  stamp  duties  have  been,  or  are 

to  be,  issued  ;  nor  on  any  certificate  of  the  record  of  a  deed 

or  other  instrument  in  writing,  or  of  the  acknowledgment  or 

proof  thereof  by  attesting  witnesses. 

Transportation       The  duty  or  Stamp  required  for  transportation  by  express 

exemX*^**'  ^ "'  Companies  and  others  is  hereby  repealed,  and  such  trans- 

Ante,^.  T8.        portation  shall  be  exempt  from  stamp  duty. 

That  the  stamp  duty  on  a  contract  or  agreement  for  the 
Charter  parties,  charter  of  any  ship,  or  vessel,  or  steamer,  as  now  provided 
for  in  Schedule  B,  or  any  letter,  memorandum,  or  other  writ- 
ing between  the  captain,  master,  or  owner,  or  person  acting 
as  agent  of  any  ship,  or  vessel,  or  steamer,  and  any  other  per- 
son or  persons  for  or  relating  to  the  charter  of  such  ship,  or 
vessel,  or  steamer,  if  the  registered  tonnage  of  such  ship,  or 
vessel,  or  steamer  does  not  exceed  one  hundred  and  fifty  tons, 
oreriSftons.    °    shall  be  One  dollar  ($1). 

Exceeding  one  hundred  and  fifty  tons,  and  not  exceeding 
Not  over 300  tons,  three  hundred  tons,  three  dollars  (-$3). 

Not  over  600  tons       Exceeding  three  hundred  tons,  and  not  exceeding  six  hun- 
dred tons,  five  dollars  (|5). 
Exceeding  600       Exceeding  six  hundred  tons,  ten  dollars  ($10). 

Sec.  7.  And  he  it  further  enacted.  That  the  Commissioner 
of  Internal  Revenue  be,  and  he  is  hereby  authorized  to  pre- 
Caneeiiation  of  scribe  such  method  for  the  cancellation  of  stamps  as  a  substi- 
B  amps.  ^^^^  ^^^^  ^^  .^  addition  to,  the  method  now  presciibed  by  law, 

as  he  may  deem  expedient  and  efiectual.  And  he  is  further 
authorized  in  his  discretion  to  make  the  application  of  such 
Pi«priotary.  method  imperative  upon  the  manufacturers  of  proprietary  ar- 
ticles, and  upon  stamps  of  a  nominal  value  exceeding  twenty- 
five  cents  each. 


AMENDMENTS. 


11^ 


CANAL  AND  TURNPIKE  COMPANIES. 

Sec.  8.  Atid  be  it  further  enacted^  That,  on  and  after  the 
passage  of  this  act,  any  person  or  persons  owning  or  possess- 
ing, or  having  the  care  or  management  of  any  canal  company, 
or  canal  navigation  or  slack-water  corporation,  or  turnpike 
companies,  being  indebted  for  any  sum  or  sums  of  money  for 
which  bonds  or  other  evidences  of  indebtedness  have  been 
issued,  payable  in  one  or  more  years  after  date,  upon  Avhich     ^pon    intere.-t 

'  -T    •'  .  "'  '      ^  on  bunds,  etc.,  of 

interest  is,  or  shall  be,  stipulated  to  be  paid,  or  coupons  rep-  canai  and  tum- 

,       .  11-11  1     n  1  1  •  -II        pike  companies. ; 

resenting  the  interest  shall  be  or  shall  have  been  issued  to  be 

paid ;  and  all  dividends  in  scrip  or  money,  or  sums  of  money   Upon  dividends ; 

thereafter  declared  due  or  payable  to  stockholders  of  any    Decision  No.  84 ; 

canal  navigation,  or  slack-water  or  turnpike  company,  as  part  P-  '^^• 

of  the  earnings,  profits,  or  gains  of  said  companies,  shall  be 

subiect  to  and  pay  a  duty  of  three  per  centum  on  the  amount     Duty  three  per 

J  .  T-TTi  1       centum. 

of  all  such  interest,  or  coupons,  or  dividends,  whenever  the 
same  shall  be  paid  ;  and  said  canal  companies  or  canal  navi- 
gation, or  slack-water  corporations,  or  turnpike  companies,  or 
any  person  or  persons  owning,  possessing,  or  having  the  care 
or  management  of  any  canal  company,  or  canal  navigation,  or 
slack-water  corporation,  or  turnpike  company,  are  hereby  au- 
thorized and  required  to  deduct  and  withhold  from  all  pay-     May  be  deduct- 
ments  made  to  any  person,  persons,  or  party,  after  the  first  men's".'^  '^    ^^^' 
day  of  July,  as  aforesaid,  on  account  of  any  interest,  or  cou- 
pons, or  dividends  due  and  payable,  as  aforesaid,  the  said 
duty  or  sum  of  three  per  centum ;  and  the  duties  deducted, 
as  aforesaid,  and  certified  by  the  president  or  other  proper 
ofiicer  of  said  company  or  corporation,  shall  be  a  receipt  and 
discharge,  according  to  the  amount  thereof,  of  said  canal 
companies,  or  canal  navigation,  or  slack-water  corporations, 
or  turnpike  companies,  and  the  owners,  possessors,  and  agents 
thereof,  on  dividends  and  on  bonds  or  other  evidences  of  their 
indebtedness  upon  which  interest  or  coupons  are  payable, 
holden  by  any  person  or  party  whatsoever,  and  a  list  or  re- 
turn shall  be  made  and  rendered  within  thirty  days  after  the     List  in  30  days. 
time  fixed  when  said  interest,  or  coupons,  or  dividends  be- 
come due  or  payable,  and  as  often  as  every  six  months,  to     statement  every 
the  Commissioner  of  Internal  Ptevenue,  which  shall  contain  a  commlssl'oner."'^ 
true  and  faithful  account  of  the  duties  received  and  charge- 
able, as  aforesaid,  during  the  time  when  such  duties  have  ac- 
crued, or  should  accrue,  and  remainhig  unaccounted  for ;  and 
there  shall  be  annexed  to  every  such  list  or  return  a  declara- 
tion, under  oath  or  affirmation,  in  manner  and  form  as  may  be     Oattu 
prescribed  by  the  Commissioner  of  Internal  Revenue,  of  the 


118  AMENDMENTS, 

president,  treasurer,  or  some  proper  oiBcer  of  said  canal  com- 
pany, or  canal  or  navigation  and  slack-water  corporation  or 
turnpike  companies,  that  the  same  contains  a  true  and  faith- 
ful account  of  the  duties  so  withheld  and  received  during  the 
time  when  such  duties  have  accrued,  or  should  accrue,  and 
not  accounted  for ;  and  for  any  default  in  the  making  or  ren- 
dering of  such  list  or  return,  with  the  declaration  annexed,  as 
aforesaid,  the  person  or  persons  owning,  possessing,  or  hav- 
ing the  care  or  management  of  such  canal  company  or  canal, 
navigation,  or  slack-water  corporation,  or  turnpike  compa- 
nies, making  such  default,  shall  forfeit,  as  a  penalty,  the  sum 

Peuaity,  $500.  of  five  hundred  dollars ;  and  in  case  of  any  default  in  making 
or  rendering  said  list,  or  of  any  default  in  the  payment  of 

In  case  of  de-  the  dutv.  Or  any  part  thereof,  accruing  or  which  should  ac- 

fauU.  how  assess-  •"  •'     ^  -,         „        •  i     n    i  ^  -,• 

ed  and  collected,  crue,  the  assessment  and  collection  shall  be  made  according 
to  the  general  provisions  of  the  act  to  which  this  act  is  an. 
amendment. 

FERRY-BOATS. 

Ferryboats;  Sec.  9.  A?id  be  it  further  enacted,  That  any  person  or  per- 

sons, firms,  companies,  or  corporations,  owning  or  possess- 
ing, or  having  the  care  or  management  of  any  ferry-boat,  or 
vessel  used  as  a  ferry-boat,  propelled  by  steam  or  horse 
power,  in  lieu  of  the  duties  now  imposed  by  law,  shaU  be 
subject  to  pay  a  duty  of  one  and  one  half  of  one  per  centum 

Duty  on  gross  upoii  the  gross  receipts  of  such  ferry-boat ;  and  the  return 
reteip  s,  per  ^^^^  payment  thereof  shall  be  made  in  the  manner  prescribed 
in  the  act  to  which  this  act  is  an  amendment. 


EXPRESS   COMPANIES. 

Sec.  10.  And  be  it  further  enacted.  That  on  and  after  the 
first  day  of  April,  eighteen  hundred  and  sixty-three,  any  per- 
son or  persons,  firms,  companies,  or  corporations  carrying  on 
Express    com-  or  doing  an  express  business,  shall,  in  lieu  of  the  tax  and 
after  Apriu,is63l  Stamp  duties  imposed  by  existing  laws,  be  subject  to  and  pay 
Duty  2  per  cent,  a  duty  of  two  per  ccutum  on  the  gross  amount  of  all  the  re- 
on  gross  receipts,  ^gip^g  ^f  g^^h  express  business,  and  shall  be  subject  to  the 
same  provisions,  rules,   and  penalties  as  are  prescribed  in 
section  eighty  of  the  act  to  which  this  is  an  amendment,  for 
the   persons,  firms,   companies,   or  corporations   owning  or 
possessing  or  having  the  management  of  railroads,  steam- 
boats, and  ferry-boats  ;  and  all  acts,  or  part  of  acts,  incon- 
sistent herewith,  are  hereby  repealed. 


AMENDMENTS. 


119 


residence  to  ba 
deducted  fromiu- 
come. 


INCOME. 
Sec,  11.  A)id  be  it  further  enacted,  That  in  estimating  the 
annual  gains,  profit,  or  income  of  any  person  under  the  act  to 
which  this  act  is  an  amendment,  the  amount  actually  paid  by  Artiount actuary 
such  person  for  the  rent  of  the  dwelling-house  or  estate  on 
which  he  resides  shall  be  first  deducted  from  the  gains,  profit, 
or  income  of  such  person. 

ALE,  BEER,  ETC.,  COAL  OIL,  DISTILLED  SPIRITS, 
COTTON     OR    WOOLEN     FABRICS     MANUFAC- 
TURED PRIOR  TO   SEPTEMBER   1st,   1862. 
Sec.  12.  And  be  it  further  enacted.  That  no  duty  shall  be     No    duty    re- 

*;  1,  T  1  11  1        quired  on  articles 

required  to  be  assessed  or  collected  on  beer,  lager  beer,  ale,  brewed,  distuied, 

^  -1  p  T  i^Mi         •         •  <""    manufactured 

or  porter,  brewed  or  manufactured,  or  on  coal  illuminating  prior  to  Sept.  i, 
oil,  refined,  produced  by  the  distillation  of  coal,  asphaltum,  factor/proo/that 
shale,  peat,  petroleum,  or  rock  oil,  distilled  spirits,  cotton  or  ufaeturl'^d,^*' "pre^ 
woolen  fabrics,  when  brewed,  manufactured,  or  distilled  prior  P"*''''  *'"'• 
to  the  first  day  of  September,  eighteen  hundred  and  sixty-two, 
W'hether  the  same  was  removed  for  consumption  or  sale,  or 
not,  when  the  owner,  agent,  or  superintendent  of  the  brewery 
or  premises  in  which  such  articles  as  aforesaid  were  made, 
manufactured,   produced,   or   distilled,   shall  furnish   to   the 
Assessor  of  the  district,  without  costs  or  expense  to  the 
United  States,  satisfactory  proof  that  such  beer,  lager  beer 
ale,  or  porter,  or  such  coal  illuminatiug  oil,  refined,  produced 
by  the  distillation  of  coal,  asphaltum,  shale,  peat,  petroleum, 
or  rock  oil,  distilled  spirits,  cotton  or  woolen  fabrics,  was 
actually  brewed,  manufactured,  produced,  or  distUled  prior 
to  the  first  day  of  September,  eighteen  hundred  and  sixty- 
two,  as  aforesaid :  Provided,  that,  in  addition  to  the  fractional     Proviso, 
parts  of  a  barrel  allowed  in  section  fifty  of  the  act  to  which 
this  act  is  an  amendment,  fractional  parts  of  a  barrel  may  be 
thirds  and  sixths  when  the  quantity  therein  contained  is  not 
greater  than  such  fractional  part  represents:  Provided,  fur-     Proviso:  Duty^ 
ther,  that  from  and  after  the  passage  of  this  act,  and  until  the  barrel  on  fermeni- 

„,..,  iVt  -I        •  r-  1  ^^    liquors     until 

first  day  of  April,  eighteen  hundred  and   sixty-four,  there  Aprui,  is&i 

Bhall  be  paid  on  all  beer,  lager  beer,  ale,  porter,  and  other 

similar  fermented  liquors,  by  whatever  name  such  liquors  may 

be  called,  a  duty  only  of  sixty  cents  for  each  and  every  barrel 

containing  not  more  than  thirty-one  gallons,  and  at  a  like  rate 

for  any  other  quantity  or  for  fractional  parts   of  a  barrel: 

And  'provided,  further,  that  the  Commissioner  of  Internal    proviso :  Deduc- 

Revenue  is  authorized  to  make  rules  providing  for  deductions  not" to  exceed  avo 

on  account  of  leakage,  from  the  quantity  of  spirituous  liquors 


per  cent,. 


120  AMENDMENTS. . 

subject  to  taxation,  under  the  act  to  which  this  act  is  an 
amendment,  not  exceeding  five  per  centum  of  the  amount 
removed  for  sale ;  and  said  deduction  shall  be  so  adjusted  in 
the  different  parts  of  the  United  States  as  to  be  proportioned^ 
as  nearly  as  practicable,  to  the  distances  over  which  the 
manufacturer  usually  transports  said  liquors  for  the  wholesale 
thereof;  and  the  owner  of  the  aforesaid  hquors  shall  be 
charged  with  and  pay  the  expense  of  ascertaining  the  leakage. 
Brewers  t(j make       ^^c.  13.  And  be  U  further  enacted,  That  any  brewer  of  ale, 

returns  on  the  first  «'  ^  j  ' 

•lay     of     each  beer,  lager  beer,  porter,  or  other  malt  liquors,  shall  be  re- 
quired to  render  accoimts  and  make  returns  on  the  first  day 
Not  required  to  ^f  each  and  every  month,  and  no  oftener.     And  no  brewet 
rel^ord'of  gra"i™  ^f  ale,  beer,  lager  beer,  porter,  or  other  malt  liquors,  shall 
etc.,  put  m  mash-  hereafter  be  required  to  keep  a  record  or  an  account,  or  to 
report  or  return  the  quantities  of  grain  or  other  vegetable 
productions,  or  other  substances  put  into  the  mash-tub  by 
him  or  his  agent  or  superintendent,  for  the  purpose  of  pro- 
ducing malt  liquors,  any  law  to  the  contrary  notwithstanding. 

BANKS. 

Banks,  not  de-       Sec.  14.  And  hc  U  further  enacted.  That  every  incorporated 
as'oftSn'^ as'^once  bank,  or  Other  bank  legally  authorized  to  issue  notes  as  cir- 


additions  to  its  surplus  or  contingent  fund  as  often  as  once  in 
six  months,  shall,  in  lieu  thereof,  make  returns,  under  oath, 


make  returns  to 
Commissioner  un- 
der oath.  Jan.  1, 
and  July  1,  of 
profits     for      six 

montiis  next  pre    to  the  Commissioner  of  Internal  Revenue,  on  tlie  first  days 

ceding;  and  pay  '  •' 

duty,  three  per  of  January  and  July  in  each  year,  or  within  thirty  days  there- 
after, of  the  amount  of  profits  which  have  accrued  or  been 
earned  and  received  by  said  bank  during  the  six  months  next 
preceding  said  first  days  of  January  and  July ;  and,  at  the 
time  of  making  such  returns,  shall  pay  to  the  Commissioner 
of  Internal  Revenue  a  duty  of  three  per  cent,  on  such  profits, 
and  shall  be  subject  to  the  provisions  of  the  eighty-second 
Proriso.  section  of  the  act  to  which  this  is  an  addition :  Provided^ 

that  the  return  for  the  first  of  January,  eighteen  hundred  and 
sixty-three,  shall  be  made  w*ithin  thirty  days  after  the  passage 
of  this  act. 

ASSESSMENT   OF  LICENSES. 

Licenses  to  be       ^^^i.  15.  A7id  be  it  further  enacted,  That  the  several  Assess- 

Monday  of"  May  ^^'^  ^^^^^^^  ^n  the  first  Monday  of  May  next,  and  on  the  first 

\n  each  year.        Monday  of  May  in  each  succeeding  year,  direct  and  cause  the 

several  Assistant  Assessors  to  proceed  through  every  part  of 

their  respective  districts,  and  inquire  after  and  concerning  all 

persons  being  within  the   assessment  districts  where  they 


AMENDMENTS.  121 

respectively  reside,  and  liable  to  license  duty  under  the  pro- 
visions of  this  act,  or  of  the  act  to  which  this  is  in  addition, 
and  assess  such  persons  as  in  said  acts  is  required.     And  all     in  force  tiii  sue 
Ucenses  so  assessed  shall  continue  in  force  until  the  first  day  ^edmgintdayof 
of  May  next  succeeding.     And  all  Hcenses  granted  after  the     Series  i.,  No.  5; 
first  day  of  May  in  any  year  shall  expire  on  the  first  day  of    ijecision  No.  9i ; 
May  following,  and  shall  be  issued  upon  the  payment  of  a  ^' 
ratable  proportion  of  the  whole  amount  of  duty  imposed  for 
such  license ;  and  each  license  so  granted  shall  be  dated  on 
the  first  day  of  the  month  in  Avhich  it  is  issued  :  Provided^     Proviso, 
that  any  person,  firm,  or  corporation  that  on  the  first  day  of 
May  next  shall  hold  an  unexpired  license,  shall  be  assessed  a 
ratable  proportion  for  the  time  between  the  expiration  of 
the  Ucense  and  the  first  day  of  May,  eighteen  hundred  and 
sixty-four. 

ADHESIVE   STAMPS  A>^D   STAMPED   PAPER. 

Sec.  16.  And  be  it  further  enacted,  Th^t  in  any  Collection     Commissioner 
District  where,  in  the  judgment  of  the  Commissioner  of  In-  nrsh'"^'Toiiector8 
ternal  Revenue,  the  facilities  for  the  procurement  and  distri-  out   pr!?payment 
bution  of  stamped  vellum,  parchment,  or  paper,  and  adhesive  *'^^'■'^^'^'■• 
stamps  are  or  shall  be  insuflicient,  the  Commissioner,  as  afore- 
said, is  authorized  to  furnish,  supply,  and  deliver  to  the  Col- 
lector of  any  such  district  a  suitable  quantity  or  amount  of 
stamped  vellum,  parchment,  or  paper,  and  adhesive  stamps, 
without  prepayment  therefor,  and  shall  allow  the  highest  rate 
of  commissions  to  the  Collector  allowed  by  law  to  any  other     commissions. 
parties  purchasing  the  same,  and  may,  in  advance,  require  of 
any   such  Collector  a  bond,   with  suflicient   sureties   to  an     Bond, 
amount  equal  to  the  value  of  any  stamped  vellum,  parchment,     Forms,  p.  133. 
or  paper,  and  adhesive  stamps  which  may  be  placed  in  his 
hands  and  remain  unaccounted  for,  conditioned  for  the  faith- 
ful return,  whenever  so  required,  of  all  quantities  or  amounts 
undisposed  of,  and  for  the  payment,  monthly,  of  all  quantities 
or  amounts,  sold  or  not,  remaining  on  hand.     And  it  shall  be 
the  duty  of  such  Collector  to  supply  his  deputies  with,  or  sell     collectors  to 
to  other  parties  within  his  district  w^ho  may  make  applica-  ^"''P'^  deputies, 
tions  therefor,  stamped  vellum,  parchment,  or  paper,  and  ad- 
hesive stamps  upon  the  same  terms  allowed  by  law,  or  under 
the  regulations  of  the  Commissioner  of  Internal  Revenue, 
who  is  hereby  authorized  to  make  such  other  regulations,  not     Commissioner 
'inconsistent  herewith,  for  the  security  of  the  United  States  reguiat'k)ns.  ** 
and  the  better  accommodation  of  the  public  in  relation  to  the 
matters  hereinbefore  mentioned,  as  he  may  judge  necessary 
and  expedient :  Provided^  that  no  instrument,  document,  or 


i  22  AMENDMENTS. 

Proviso:  Un-  paper  made,  signed,  or  issued  prior  to  the  first  day  of  June, 

ments  not  invalid  Anno   Domini   eighteen   hundred   and   sixty-three,   Avithout 

1863^   "    '^'^^    '  being  duly  stamped,  or  having  thereon  an  adhesive  stamp  to 

denote  the  duty  imposed  thereon,  shall,  for  that  cause,  be 

Proviso:  Must  deemed  invalid  and  of  no  effect:  And jn^ovided,  that  no  in- 

admUted^ls^ew!  strumeut,  document,  writing,  or  paper,  required  by  law  to  be 

'^^'^'^^'  stamped,  signed,  or  issued,  without  being  duly  stamped  prior 

to  the  day  aforesaid,  or  any  copy  thereof,  shall  be  admitted 

or  used  as  evidence  in  any  court  until  a  legal  stamp,  or  stamps, 

denoting  the  amount  of  duty  charged  thereon,  shall  have 

been  affixed  thereto  or  used  thereon,  and  the  initials  of  the 

persons  using  or  affixing  the  same,  together  with  the  date 

when  the  same  is  so  used  or  affixed,  shall  have  been  placed 

thereon  by  such  person.     And  the  person  desiring  to  use  any 

such  instrument,  document,  writing,  or  paper  as  evidence,  or 

his  agent  or  attorney,  is  authorized  in  the  pi"esence  of  the 

in  open  coilrt.       court  to  Stamp  the  same  as  heretofore  provided  by  law. 

OFFICERS   OF  INTERNAL  REVENUE. 

Compensation  ^^^-  '^'^ '  ^^^^  ^^  it  further  enacted,  That,  in  addition  to  the 
of  Collectors.  compensation  now  allowed  to  Collectors  for  their  services,  and 
that  of  their  deputies,  there  shall  be  allowed  their  necessary 
and  reasonable  charges  for  postage  actually  paid  on  letters 
and  documents  received  or  sent  and  exclusively  relating  to 
official  business;  and  in  calculating  the  commission  of  Col- 
lectors of  Internal  Revenue  in  districts  where  distilled  spirits 
are  shipped  to  be  sold  in  other  districts  in  pursuance  of  the 
provisions  of  the  act  to  which  this  act  is  an  amendment,  the 
amount  of  duties  due  on  the  quantity  of  spirits  so  shipped 
shall  be  added  to  the  principal  on  which  the  commissions  of 
such  Collectors  are  calculated,  and  a  corresponding  amount 
shall  be  deducted  from  the  principal  sum  on  which  the  com- 
missions of  the  Collectors  in  the  districts  to  which  such  spirits 
Proviso :  Limu-  are  shipped  are  calculated :  Provided,  hoioever,  that  the  salary 
*'"'"■  of  no  Collector  shall  exceed  ten  thousand  dollars  in  the  aggre- 

gate, or  more  than  five  thousand  dollars  exclusive  of  the  ex- 
penses of  administering  the  office. 

Sec.  18.  And  be  it  further  enacted.  That  it  shall  be  the  duty 
mi^ilner.  ^  °'°"  of  the  Commissioner  of  Internal  Revenue  to  pay  over  to  the 
Treasurer  of  the  United  States  monthly,  or  oftener,  if  required 
by  the  Secretary  of  the  Treasury,  all  public  moneys  which 
may  come  into  his  hands  or  possession,  for  which  the  Treas- 
Burer  shall  give  proper  receipts,  and  keep  a  faithful  account, 
and  at  the  end  of  each  month  the  Commissioner,  as  aforesaid, 
shall  render  true  and  faithful  accounts  of  all  pubhc  moneys 


AJMENDMENTS.  123 

received  or  paid  out,  or  paid  to  the  Treasurer  of  the  United 
States,  exhibiting  proper  Aouchers  therefor,  and  the  same 
shall  be  received  and  examined  by  the  Fifth  Auditor  of  the 
Treasury,  who  shall  thereafter  certify  the  balance,  if  any,  and 
transmit  the  accounts,  with  the  vouchers  and  certificate,  to 
the  First  Comptroller  for  his  decision  thereon  ;  and  the  Com- 
missioner, as  aforesaid,  when  such  accounts  are  settled  as 
herein  provided  for,  shall  transmit  a  coi>y  thereof  to  the 
Secretary  of  the  Treasury.  He  shall  at  all  times  submit  to 
the  Secretary  of  the  Treasury  and  the  Comptroller,  or  either 
of  them,  the  inspection  of  moneys  in  his  hands,  and  shall, 
prior  to  the  entering  upon  the  duties  of  his  office,  execute  a 
bond,  with  sufficient  sureties,  to  be  approved  by  the  Secretary  Bond, 
of  the  Treasury  and  by  the  First  Comptroller,  in  a  sum  of  not 
less  than  one  hundred  thousand  dollars,  payable  to  the  United 
States,  conditioned  that  said  Commissioner  shall  faithfully  per- 
form the  duties  of  his  office  according  to  law,  and  shall  justly 
and  faithfully  account  for  and  pay  over  to  the  United  States, 
in  obedience  to  law  and  in  compliance  with  the  order  or  regu- 
lations of  the  Secretary  of  the  Treasury,  all  public  moneys 
which  may  come  into  his  hands  or  possession,  and  for  the 
safe-keeping  and  faithful  account  of  aU  stamps,  adhesive 
stamps,  or  vellum,  parchment,  or  paper,  bearing  a  stamp  de- 
noting any  duty  thereon ;  which  bond  shall  be  filed  in  the 
office  of  the  First  Comptroller  of  the  Treasury,  and  such 
Commissioner  shall,  from  time  to  time,  renew,  strengthen, 
and  increase  his  official  bond  as  the  Secretary  of  the  Treasury 
may  direct. 

Sec.  19.  A)id  be  it  further  enacted,  That  the  President  shall    office  of  Deputy 
ajjpoint  in  the  Department  of  the  Treasury,  by  and  with  the 
advice  and  consent  of  the  Senate,  a  competent  person,  who 
shall  be  called  the  Deputy  Commissioner  of  Internal  Revenue, 
with  an  annual  salary  of  twenty-five  hundred  dollars,  Avho     salary. 
shaU  be  charged  with  such  duties  in  the  Bureau  of  Internal     Duties. 
Revenue  as  may  be  prescribed  by  the  Secretary  of  the  Treas- 
ury, or  as  may  be  required  by  law,  and  who  shall  act  as  Com- 
missioner of  Internal  Revenue  in  the  absence  of  that  officer, 
and  exercise  the  privilege  of  franking  all  letters  and  docu-     Franking  priv. 
ments  pertaining  to  the  Office  of  Internal  Revenue.  ^^^' 

Sec.  20.  And  be  it  further  enacted^  That    the    Secretary 
of  the  Treasury  may  appoint,  not  exceeding  three  revenue    Revenue  agent* 
agents,  Avhose  duties  shall  be,  under  the  direction  of  the  Sec-     Duties. 
cretary  of  the  Treasury,  to  aid  in  the  prevention,  detection, 
and  punishment  of  frauds  upon  the  revenue,  who  shall  be  paid 
such  compensation  as  the  Secretary  of  the  Treasury  may  deem     compenBation 


124 


AMENDMENTS. 


Cashier  of  In- 
ternal Duties. 


Salary. 
Duties. 


Compensation 
of  Assessors. 


Salary  and  per- 
centage. 


PostaRC  and  sta- 
tionery. 


just  and  reasonable,  not  exceeding  two  thousand  dollars  per 
annum.  The  above  salaries  to  be  paid  in  the  same  manner  as 
are  other  expenses  for  collecting  the  revenue. 

Sec.  21.  And  he  it  further  enacted.,  That  the  President  of 
the  United  States  be,  and  he  is  hereby,  authorized  to  appoint, 
by  and  with  the  advice  and  consent  of  the  Senate,  a  compe- 
tent i^erson,  who  shall  be  called  the  Cashier  of  Internal  Duties, 
with  a  salary  of  twenty-five  hundred  dollars,  who  shall  have 
charge  of  the  moneys  received  in  the  office  of  the  Commis- 
sioner of  Internal  Revenue,  and  shall  perform  such  duties  as 
may  be  assigned  to  his  office  by  said  Commissioner,  under 
the  regulations  of  the  Secretary  of  the  Treasury ;  and  before 
entering  ujDon  his  duties  as  cashier  he  shall  give  a  bond  with 
sufficient  sureties,  to  be  approved  by  the  Secretary  of  the 
Treasury  and  by  the  Solicitor,  that  he  will  faithfully  account 
for  all  the  moneys,  or  other  articles  of  value,  belonging  to  the 
United  States,  which  may  come  into  his  hands,  and  perform 
all  the  duties  enjoined  upon  his  office,  according  to  law  and 
regulations,  as  aforesaid  ;  which  bond  shall  be  deposited  with 
the  First  Comptroller  of  the  Treasury. 

Sec.  22.  And  he  it  further  enacted.,  That  in  lieu  of  the  pay 
allowed  by  law,  the  several  Assessors,  from  the  date  of  their 
appointment,  shall  be  allowed  and  paid  a  salary  of  fifteen  hun- 
dred dollars  per  annum,  payable  quarterly,  and  in  addition 
thereto,  where  the  receipts  of  the  collection  district  shall  ex- 
ceed the  sum  of  two  hundred  thousand  dollars,  and. shall  not 
exceed  the  sum  of  four  hundred  thousand  dollars  annually, 
one  half  of  one  per  centum  upon  the  excess  of  receipts  over 
two  hundred  thousand  dollars ;  where  the  receipts  of  a  col- 
lection district  shall  exceed  four  hundred  thousand  dollars, 
and  shall  not  exceed  eight  hundred  thousand,  one  fourth  of 
one  per  centum  upon  the  excess  of  receipts  over  four  hundred 
thousand  dollars ;  where  the  receipts  shall  exceed  eight  hun- 
dred thousand  dollars,  one  tenth  of  one  per  centum  upon  such 
excess  ;  but  the  salary  of  no  Assessor  shall  in  any  case  exceed 
the  sum  of  three  thousand  dollars.  And  the  several  Assessors 
shall  be  allowed  and  paid  the  sums  actually  expended  for 
office  rent,  not  exceeding  the  rate  of  five  hundred  dollars  per 
annum.  The  Commissioner  of  Internal  Revenue,  under  the 
direction  of  the  Secretary  of  the  Treasury,  is  authorized  to 
allow  each  Assessor  such  clerks  as  he  may  deem  necessary  for 
the  proper  transaction  of  business,  and  to  fix  their  compensa- 
tion. Such  Assessors  shall  also  be  allowed  their  necessary 
and  reasonable  charges  for  postage  actually  paid  on  letters 
and  documents  received  or  sent,  and  exclusively  relating  to 


AlSrENDMENTS.  125 

oiRcial  business,  and  for  stationery  and  blank  books  used  in 
the  execution  of  their  duties ;  and  the  comi^ensation  herein 
specified  shall  be  in  full  for  all  expenses  not  otherwise  partic- 
ularly authorized.     And  Assistant  Assessors  shall,  in  addition     Assistant  Assos- 
to  pay  and  charges  allowed  by  law,  also  be  allowed  their  poslage""actLiii'y 
necessary  and  reasonable  charges  for  postage  actually  paid  on  p^'*''  '^^'^■ 
letters  and  documents  received  or  sent,  and  exclusively  re- 
lating to  official  business  :  Provided,  that  the  Secretary  of  the     Proviso. 
Treasury  shall  be,  and  he  is  hereby,  authorized  to  fix  such 
additional  rates  of  compensation  to  be  made  to  Assessors  and      Compensation 
Assistant  Assessors  in  the  States  of  California  and  Oregon,  California,    Ore- 
and  the  Territories,  as  may  appear  to  him  to  be  just  and  ritories. 
equitable  in  consequence  of  the  greater  cost  of  living  and 
traveling  in  those  States  and  Territories,  and  as  may,  in  his 
judgment,  be  necessary  to  secure  the  services  of  competent 
and  efficient  men :  Provided  further,  that  the  rates  of  com-     Proviso, 
pensation  thus  allowed  shall  not  exceed  the  rates  paid  to  sim- 
ilar officers  in  such  States  and  Territories,  respectively. 

Sec.  23.  And  be  it  further  enacted.  That  Assistant  Assess- 
ors shall  make  out  their  accounts  for  pay  and   charges  al-     Accounts  of  as- 

1  111  11  •/>•  !•  t'Tt  sistant  Assessors, 

lowed  by  law  monthly,  sjjecitying  each  item  and  mcludmg  how  made  out  and 
the  date  of  each  day  of  service,  and  shall  transmit  the  same  ^^'  ' 
to  the  Assessor  of  the  District,  who  shall  thereupon  examine 
the  same,  and  if  it  appear  just  and  in  accordance  Avith  law, 
he  shall  indorse  his  approval  thereoi,  but  otherwise  shall  re- 
turn the  same  with  objections.     Any  such  account  so  ap- 
proved may  be  presented  by  the  Assistant  Assessor  to  the      '''gfr-s''""*' 
Collector  of  the  district  for  payment,  who  shall  thereupon 
pay  the  same,  and,  when  receipted  by  the  Assistant  Assessor, 
be  allowed  therefor  upon  presentation  to  the  Commissioner 
of  Internal  Revenue.     Where  any  account,  so  transmitted  to 
the  Assessor,  shall  be  objected  to,  in  whole  or  in  part,  the 
Assistant  Assessor  may  appeal  to  the  Commissioner  of  In-     Appeal, 
ternal  Revenue,  whose  decision  on  the  case  shall  be  final ; 
and  should  it  appear  at  any  time  that  any  Assessor  has  will- 
fully and  corruptly  approved  any  account,  as  aforesaid,  allow-     Amounts    cor- 
ing any  Assistant  Assessor  a  sum  larger  than  was  due  ac-  by^an  Asri^sorto 
cording  to  law,  it  shall  be  the  duty  of  the  Commissioner  of 
Internal  Revenue,  upon  proper  proof  thereof,  to  deduct  the 
sum  so  allowed  from  any  pay  Avhich  may  be  due  to  such  As- 
sessor ;  or  the  Commissioner,  as  aforesaid,  may  direct  a  suit 
to  be  brought  in  any  court  of  competent  jurisdiction  against 
the  Assessor  or  Assistant  Assessor  in  default  for  the  recov-  amount: 
ery  of  the  amount  willfully  and  corruptly  allowed,  as  here- 
inbefore mentioned. 


be  deducted  from 
his  pay. 


Suit     may     oe 
brought    for    the 
?ry  of  such 


Sec.  59,  p.  40. 


IliO  AMENDMENTS. 

GENERAL  PROVISIONS. 

Penalty       for      Sec.  24.  Afid  be  it  further  enacted.  That  if  any  person  or 

doing       business  .  *^    ^ 

without  a  license,  pei'sons  shall  knowuigly  exercise  or  carry  on  any  trade  or 
business,  for  the  exercising  or  carrying  on  of  which  trade  or 
business  a  license  is  required,  without  taking  out  such  license 
as  is  in  that  behalf  required,  he,  she,  or  they  shall,  for  every 
such  oifense,  upon  conviction  thereof,  in  lieu  of  or  in  addition 
to  other  penalties  now  imposed  by  law,  at  the  discretion  of 
Imprisonment,    the  court,  be  subject  to  imprisonment  for  a  term  not  exceed- 
ing two  years. 
Auctioneer's  li-       Sec.  25.  A?id  be  it  further  enacted^  That  no   auctioneer 
thrdistri^t  where  ^hall  be  authorized,  by  virtue  of  his  license  as  such  auction- 
granted,  ggj.^  jQ  ggjj  ^jjj,  goods  or  other  property  in  any  other  district 
than  that  in  which  the  license  shall  have  been  granted  ;  but 
Lawyers,  physi-  lawyers,  physicians,  surgeons,  or  dentists,  having  taken  out 
nSd.**'''''    ^^^  3,  license  as  such,  shall  not  be  required  to  take  out  any  addi- 
tional license  in  consequence  of  practicing  their  profession 
within  or  beyond  the  limits  of  the  district  where  licensed. 

Sec.  26.  And  be  it  further  enacted,  That,  upon  the  removal 
of  any  person  or  persons  from  the  house  or  premises  at  which 
transferfed^o  oth!  ^^'  ^^^®'  ^''^  ^^®^  Were  authorized  by  license  to  exercise  or  carry 
er  premises.  on  any  trade  or  business  mentioned  in  such  license,  and  au- 

thorized by  the  act  to  which  this  act  is  an  amendment,  it 
shall  and  may  be  lawful  for  the  person  or  persons  authorized 
Collector's   in-  to  grant  licenses  to  authorize  and  empower,  by  indorsement 
Series  i.j  No.  4;  On  such  Uccnse  or  Otherwise,  as  the  Commissioner  of  Internal 
'''s^eHesi.,No.5;  Revenue  shall  direct,  the  person  or  persons  so  removing,  as 
^ble^sion  No.103;  aforesaid,  to  any  other  place,  to  carry  on  the  trade  or  busi- 
P-  2''2-  ness  specified  in  such  license  at  the  place  to  which  such  per- 

son or  persons  may  have  removed,  for  or  during  the  residue 
of  the  term  for  which  such  license  was  originally  granted, 
without  taking  out  any  fresh  hcense  or  payment  of  any  addi- 
tional duty,  or  any  fee  thereupon,  for  the  residue  of  such 
Proviso.  term,  and  until  the  expiration  thereof:  Provided,  always,  • 

Fresh  entry  to  that  a  fresh  entry  of  the  premises  at  which  such  trade  or 
be  made.  business  shall  continue  to  be  so  exercised  or  carried  on,  as 

aforesaid,  shall  thereupon  be  made  by  and  in  the  name  or 
names  of  the  person  or  persons  to  whom  such  authority,  as 
aforesaid,  shall  be  granted. 
,     .        Sec.  27.  And  be  it  further  enacted.  That  any  person  who 

Vendor  of  arti-  ''  -,  •     •     ^       n 

cios    named    in  shall  offer  for  sale,  after  the  thirtieth  oi  September,  eighteen 

Schedule  C  offer-   ,  ^,         ,.  ,  ^    .  .    .         ^  t.<-,7ti 

ed  for  sale  after  hundred  and  sixty-three,  any  ot  the  articles  named  in  Schedule 
deemed  the  mani  C  of  the  act  to  which  this  act  is  an  amendment,  whether  the 
must  affix  stamps,  articles  SO  offered  are  imported  or  are  of  foreign  or  domestic 


preparations,    compositions,    perfumery,    and    cosmetics,   in-  "^"^  intended  for 
tended  for  exportation,  as  provided  for  in  section  one  hundred  nianufiictured  in 


AMENDMENTS.  127 

manufacture,  shall  be  deemed  the  manufacturer  thereof,  and 
subject  to  all  the  duties,  liabilities,  and  penalties  in  said  act 
imposed  in  regard  to  the  sale  of  such  articles  without  the  use 
of  the  proper  stamp  or  stamps  as  in  said  act  is  required. 

Sec.  28.  And  be  it  further  enacted,  That  all  medicines,    p^pnctary  arti- 

•  •         cles  intended  for 

exportation  to  be 
nianufiictured  in 
boudt;d         ware- 

and  nine  of  the  act  to  Avhich  this  act  is  an  amendment,  in  houses,  class  two. 
ordered  to  be  manufactured  and  sold  or  removed,  without 
being  charged  with  duty,  and  without  having  a  stamp  affixed 
thereto,  may,  under  such  rules  and  regulations  as  the  Secre- 
tary of  the  Treasury  may  prescribe,  be  made  and  manufac-  DedsionNo.ioi; 
tured  in  warehouses  known  and  designated  in  treasury  regu- 
lations as  bonded  warehouses,  class  two:  Provided,  such  proviso: Bonds, 
manufacturer  shall  first  give  satisfactory  bonds  to  the  Collector 

°  /.I  Blank  Forms,  p. 

of  Internal  Revenue  for  the  laithtul  observance  ot  the  rules  isa. 
and  reo-ulations  herein  provided  for,  in  amount  not  less  than 
half  required  by  the   regulations   of  the   Secretary  of  the 
Treasury  from  persons  allowed  bonded  w^arehouses,  class  two. 
Such  goods,  when  manufactured  in  such  warehouses,  may  be    now  may  be  re- 
removed  for  exportation,  under  the  direction  of  the  revenue  Excite  or^stamp 
officer  having  charge  thereof,  without  being  charged  with  '^'*^^- 
duty,   and  without  having  a   stamp  affixed   thereto.      Any 
manufacturer  of  the  articles  aforesaid,  or  of  any  of  them, 
having  such  bonded  warehouse  as  aforesaid,  shall  be  at  liberty, 
under  such  rules  and   regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  to  convey  therein  any  materials  to 
be  used  in  such  manufacture  which  are  allowed  by  the  pro- 
visions of  the  said  act  to  be  exported  free  from  tax  or  duty, 
as  well  as   the   necessary  materials,  implements,  packages, 
*  vessels,  brands,  and  labels  for  the  preparation,  putting  up, 
and  export  of  the   said   manufactured   articles;   and  every 
article  so  used  shall  be  exempt  from  stamp  and  excise  duty.     Articles  used  in 

/  ,^  J    n  sucli  manufacture 

Articles  and  materials  so  to  be  used  may  be  transiei'red  irom  exempt       from 

,     ,  ,  •  1  .   1      1  1  T  1     Stamp  and  excise 

any  bonded  warehouse  m  which  the  same  may  be,  under  such  duty, 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
into  any  bonded  warehouse,  class  two,  in  which  such  manu- 
facture may  be  conducted,  and  may  be  used  in  such  manufac- 
ture, and  when  so  used  shall  be  exempt  from  stamp  and  excise 
duty,  and  the  receipt  of  the  officer  of  the  revenue  in  charge 
shall  be  received  as  a  voucher  for  the  manufacture  of  such 
articles.      Any  materials  imported   into   the  United  States     imported  mate- 
may,  under  such  rules  as  the  Secretary  of  the  Treasury  may  duty,'^''1n^  what 
prescribe,  and  under  the  direction  of  the  proper  officer  of  the 
customs,  be  removed  in  original  packages  from  on  ship-board, 


128  AMENDMENTS. 

or  from  the  bonded  warehouses  in  which  the  same  may  be, 
into  the  bonded  warehouse,  class  two,  in  which  such  manu- 
facture may  be  carried  on,  for  the  purpose  of  being  used  in 
such  manufacture,  without  payment  of  duties  thereon,  and 
may  there  be  used  in  such  manufacture.     Xo  article  so  re- 
moved, nor  any  article  manufactured  in  said  bonded  ware- 
house, class  two,  shall  be  taken  therefrom  except  for  exporta- 
offieer  of  the  tion,  uudcr  the  direction  of  the  proper  officer  of  the  customs 
orwlTrehousrfo  having    charge    thereof,   whose    certificate,    describing    the 
upon  removal!^'"  articles  by  their  marks,  or  otherwise,  the  quantity,  the  date 
of  importation,  and  name  of  vessel,   with  such   additional 
particulars  as  may  from  time  to  time  be  required,  shall  be 
received  by  the  Collector  of  custoins  in  cancellation  of  the 
bonds,   or  return  of  the  amount  of  foreign  import  duties. 
All  labor  performed  and  services  rendered  under  these  regu- 
„     ,  ^       ,    lations  shall  be  under  the  supervision  of  an  officer  of  the  cus- 

Manufacturer  to  ^ 

bear  expenses.       toms,  and  at  the  cxpcnsc  of  the  manufacturer. 

Manufactured         Sec.  29.  And  1)6   it  further  enacted.,  That  spokes,  hubs, 
from'duty.'*''*'™^'  fellocs,  griudstoncs,  coke,  silver  bullion,  rolled  or  prepared 
for  platers'  use  exclusively ;  materials  for  the  manufacture  of 
hoop  skirts  exclusively,  and  unfiitted  for  other  use  (such  as 
steel  wire,  rolled,  temjjered,  or  covered,  cut  tapes,  and  small 
wares  for  joining  hoops  together) ;  spindles,  and  castings  of 
all   descriptions,    whei'e   made    exclusively   for   instruments, 
articles,  or  machinery  upon  which  duties  are  assessed  and 
paid,  shall  be  exempt  from  duty ;  and  all  goods,  wares,  and 
merchandise,  and  articles  made  or  manufactured  from  mate- 
rials which  have  been  subject  to  and  upon  which  internal 
duties  have  been  actually  paid,  or  materials  imported  upon 
which  duties  have  been  paid,  or  upon  which  no  duties  are 
imposed  by  law,  where  the  increased  value  of  such  goods, 
wares,  and  merchandise,  and  articles  so  made  and  manufac- 
tured shall  not  exceed  the  amount  of  five  per  centum  ad 
valorem,  shall  be,  and  hereby  are,  exempt  from  duty. 
Cloths  dyed,  etc.,       Sec.  30.  And  he  it  further  enacted.,  That  on  all  cloths  of 
L^7abHes"which  ^Hk,  cotton,  or  other  material,  dyed,  printed,  bleached,  manu- 
from  piace'Trna'^  factured,  or  prepared  into  other  fabrics,  which  were  removed 
miiacture  prior  to  fj-pj^  the  place  of  manufacture  prior  to  the  first  of  September, 

Hept.   1,   IbbZ,   or  -i  -^  _  -i  ' 

have  been  or  shall  eicfhteen  hundred  and  sixty-two,  or  which  have  been  or  shall 

be  imported,  to  he        °  c     y 

assessed  only  on  be  imported,  the  duty  or  tax  of  three  per  centum  shall  be 

increased  value.  '  ,         .  n  i  i  /.        -r. 

Proviso.  assessed  only  upon  the  mcreased  value  thereof:   Provided 

Decision  No  85-  /'<^^^^^^5  ^^"^  whenever  the  duty  has  been  assessed,  or  assessed 

P-  259.  and  collected  at  the  full  value  thereof  upon  cloths  of  silk, 

cotton,  or  other  material  manufactured  and  removed  from  the 

place  of  manufacture  prior  to  the  first  of  September,  eighteen 


AMENDMENTS.  129 

Ium(lre(l  and  sixty-two,  or  which  were  imported  prior  to  the 

passage  of  this   act,  and  which  have  been  dyed,  printed, 

bleached,  manufactured,  or  otherwise  prepared  into  other 

fabrics  since  the  said  first  of  September,  eighteen  hundred 

and  sixty-two,  the  Commissioner  of  Internal  Revenue,  subject     Commissioner 

to  the  regulation  of  the  Secretary  of  the  Treasury,  shall  be,  fund°dutfe/'*i,aH 

and  he  hereby  is,  authorized  and  directed  to  remit,  refund,  BuchciotiT^'"'*^ 

and  pay  back  such  proportion  of  said  duties  as  were  assessed 

upon  the  value  of  such  cloths  before  the  same  were  so  dyed, 

printed,  bleached,  manufactured,  or  otherwise  prepared. 

Sec.  31.   And  be  it  further  enacted^  That  the   Commis-     commissioner 
sioner  of  Internal  Revenue,  subject  to  the  regulations  of  the  fund'Tiiu^s'erro- 
Secretary  of  the  Treasury,  shall  be,  and  hereby  is,  authorized  ^y'ZtlsIef^fxt, 
to  remit,  refund,  and  pay  back  all  duties  erroneously  or  ille-  ""cmcredTg^Mt 
gaily  assessed  or  collected,  and  all  judgments  or  sums  of  Collectors. 
money  recovered  in  any  court  against  any  Collector  or  Deputy 
Collector  for  any  duties  or  licenses  paid  under  protest. 

Sec.  32.  And  be  it  further  enacted^  That  manufacturers  of     Manufacturers 
lard  oil,  lubricating  oil,  and  linseed  oil  shall  be  subject  to  the  oti  "ItcVsubject  to 
provisions  of  the  act  to  which  this  is  an  amendment,  relating  lUo  acTreiaTingto 
to  distillers  of  spirituous  liquors,  and  designed  for  the  pur-  ^'*'■'"'^"• 
pose  of  ascertaining  the  quantity  produced,  so  far  as  the  same 
may,  in  the  judgment  of  the  Commissioner  of  Internal  Rev- 
enue, and   under  regulations   to  be  prescribed  by  him,  be 
deemed  necessary. 

Sec.  33.  A7id  be  it  further  enacted,  That  the  provisions  of  Producers  of  ar- 
the  act  to  which  this  act  is  an  amendment,  in  relation  to  re- 
turns by  manufacturers,  and  the  pajnnent  and  collection  of 
duties  upon  manufactured  articles,  enumerated  in  section 
seventy-five  of  said  act,  shall  be,  and  hereby  are,  made  appli- 
cable to  the  producers  of  articles  which  are  also  mentioned  in 
said  section,  and  on  which  taxes  are  levied. 


liclrs  enumerated 
in  section  75  to 
make  returns. 


INSPECTORS  OF  MANUFACTURED  TOBACCO. 

Sec.  34.  And  be  it  further  enacted.  That  there  shall  be      inspectors  of 
designated  by  the  Collector  in  every  district  where  the  same  tobacco  to  be  de- 

•'  Rignatcd  by  Col 

may  be  necessary  one  or  more  inspectors  of  manufactured  lector. 
tobacco,  who  shall  take  an  oath  faithfully  to  perform  their     oatb. 
duties  in  such  form  as  the  Commissioner  of  Internal  Revenue 
shaU  prescribe,  and  who  shall  be  entitled  to  receive  such  fees     Fees. 
as  may  be  fixed  and  prescribed  by  said  Commissioner.    And 
all  manufactured  tobacco  shall,  before  the  same  is  used  or     ah     mannrae- 
removed  for  consumption  or  sale,  be  inspected  and  weighed  l.Tin^Kc'ted'' b^ 
by  an  inspector,  designated  as  aforesaid,  who   shaU  mark  ^'^^^.  "/^'^  °'  '^ 


130  AMENDMENTS. 

upon  the  box  or  other  package  containing  such  tobacco, 
in  a  manner  to  be  prescribed  by  said  Commissioner,  the 
quality  and  v/eight  of  the  contents  of  such  package,  with 
the  date  of  inspection  and  the  name  of  the  inspector.  The 
CTrner  to  pay  fees  of  such  inspector  shall  in  all  cases  be  paid  by  the  owner 

laspector's  fees.  ^     ,  •    •,      t        mn  t   •        r' 

01  the  tobacco  so  mspected  and  weighed.     Ihe  penalties  lor 
Penalty      for  the  fraudulent  marking  of  any  package  of  tobacco,  and  for 

fraudulent  mark-  n         -,    i  -,         -,      '~  -•      •  ■> 

ing,  or  fraurt  in  any  traudulent  attempt  to  evade  the  duties  on  tobacco,  so 
Clanging  mar  s.    j^^pg^^gfj^  ^^y  changing  in  any  manner  the  package  or  the 
marks  thereon,  shall  be  the  same  as  are  provided  in  relation 
to  distilled  spirits  by  existing  laws.     That  manufoctured  to- 
bacco may  be  removed  from  the  place  of  manufacture  for  the 
purpose  of  being  exported,  after  the  quantity  and  quality  to 
ARer  inspection,  be  SO  removed  shall  have  been  ascertained  by  inspection,  ac- 
for^export,"upon  cording  to  the  provisions  of  this  act,  upon  and  with  the  writ- 
written  permit.     ^^^^  permission  of  the  Collector  or  Deputy  Collector  of  the 
district,  without  payment  of  the  duties  thereon  previous  to 
Bond.  such  removal,  the  owner  thereof  having  given  bond  to  the 

United  States,  with  sufficient  sureties  in  the  manner  and 
D«!WonNo.  95;  form  and  under  regulations  to  be  prescribed  by  the  Com- 
missioner of  Internal  Revenue,  and  in  at  least  double  the 
amount  of  said  duties,  to  export  the  said  manufactured  to- 
bacco or  pay  the  duties  thereon  within  such  time  as  may  be 
stated  in  the  bond ;  and  all  the  provisions  relative  to  the  ex- 
portation of  distilled  spirits  in  bond,  contained  in  the  act  to 
which  this  is  an  amendment,  as  far  as  the  same  may  be  ap- 
plicable, shall  be  applied  to  the  exportation  of  tobacco  in 
ProTiso.  bond :  Provided^  hoicever,  that  nothing  herein  contained  shall 

be  considered  to  apjjly  to  snuff,  fine-cut  tobacco,  or  cigars. 

DRAWBACK. 

Evidence  of  ex-       Sec.  35.  And  he  it  further  enacted^  That  the  evidence  of 

ti^'^to^benefit"  of  exportation  to  entitle  to  benefit  of  drawback  under  the  act  to 

drawback.  provide  internal  revenue  to  which  this  act  is  an  amendment, 

Bee.  116;  p.94.    and  the  rules  and  regulations  pertaining  thereto,  shall  be  the 

same  as  those  which  are  now  or  may  be  required  to  entitle 

the  exporter  to  benefit  of  drawback  under  the  acts  relating 

to  drawbacks  of  duties  on  imports,  with  such  other  rules  and 

regulations  as  the  Secretary  of  the  Treasury  may  prescribe ; 

that  the  bureau  in  charge  of  exports  for  the  benefit  of  draw- 

T5-k''To'"hL^v'I  t)^ck  under  the  acts  as  aforesaid  at  the  port  of  New  York 

•iiwge.  (and  at  such  other  ports  as  the  Secretary  of  the  Treasury 

may  designate),  shall  have  charge  of  the  same  under  the  act 

to  which  this  act  is  an  amendment ;  that  the  head  of  such 


and  Nevada  Ter- 
ritory, how  paid. 


AMENDMENTS.  131 

bureau  shall  be  invested  with  the  authority  and  receive  the 
emoluments  of  a  deputy  of  the  Collector  of  Customs ;  and 
that  the  said  bureau  shall,  under  the  direction  of  the  Col- 
lector of  the  Customs,  embrace  the  supervision  of  all  exports 
entitled  to  remission  of  duties,  or  to  drawback  of  duties 
paid,  imder  the  acts  above  mentioned ;  the  ascertaining 
and  certifying  such  duties  ;  the  taking  and  cancellation 
of  required  bonds  ;  the  charge  of  all  export  entry  pa- 
pers for  benefit  of  drawback  and  ofiicers'  returns  thereon, 
and  of  certificates  in  proof  of  the  landing  of  such  exports 
abroad :  Provided^  that  nothing  herein  contained  shall  be  Proviso, 
construed  to  change  or  modify  the  existing  mode  of  pajing 
the  drawbacks  and  debentures  allowed  by  the  laws  before 
referred  to. 

Sec.  36.  And  he  it  further  enacted^  That  the  Assistant  collectors  and 
Treasurer  of  the  United  States  at  San  Francisco  is  required,  fomiaToregoni 
under  such  instructions  as  the  Commissioner  of  Internal  Rev- 
enue shall  prescribe,  to  audit,  allow,  and  pay  the  accounts  for 
services  of  the  Collectors  and  Assessors  of  CaUfornia,  Oregon, 
and  Nevada  Territory,  subject  to  the  revision  of  the  said 
Commissioner. 

Sec.  37.  And  he  it  further  enacted^  That  this  act,  except    Act  to  take  effect 
where  otherwise  indicated,  shall  take  efiect  from  and  after  pasTa|e!^  ^^' "^ 
its  passage,  and  all  acts  and  parts  of  acts  repugnant  to  the    Decision  No.  S2, 
provisions  of  this  act  be,  and  the  same  are  hereby,  repeal-  ^'  '^^'^' 
ed :  Provided,  that  the   existing  laws  shall  extend  to  and     Proviso. 
be  in  force,  as  modified,  for  the  collection  of  the  duties  im-  extended.^    '''''* 
posed  by  this  act,  for  the  prosecution  and  punishment  of 
all   ofienses,  and  for   the  recovery,  collection,  distribution, 
and  remission  of  aU  fines,  penalties,  and  forfeitures,  as  fully 
and  efiectually  as  if  every  regidation,  penalty,  forfeiture,  pro- 
vision, clause,  matter,  and  thing  to  that  efiect,  in  the  ex- 
isting laws  contained,  had  been  inserted  in,  and  re-enacted 
by,  this  act. 

Sec.  38.  And  he  it  further  enacted.  That  from  and  after  Drawback  on 
the  date  when  this  act  takes  efiect,  there  shall  be  an  allow-  ^ uoh"^'*  nfa'mifac- 
ance  or  drawback  on  cordials  and  other  Uquors  manufactured  tured  whoiiy  or  in 

.  ^  part  of  duty  paid 

wholly  or  m  part  of  domestic  spirits,  on  which  a  duty  shall  domestic  spirits. 
have  been  paid  equal  in  amount  to  the  duty  paid  on  such 
spirits  when  exported,  with  such  deduction  as  the  Secretary 
of  the  Treasury  may  think  reasonable,  not  exceeding  five 
per  centum  of  the  amount  of  duty  so  paid,  the  amount  to  be 
ascertained  in  the  manner  and  under  the  regulations  pre- 
Bcribed  in  section  one  himdred  and  sixteen  of  the  act  to 
which  this  is  additional,  and  the  same  to  be  subject  to  all  the 


132  AMENDMENTS. 

Proviso.  provisions  of  said  section  applicable  thereto  :  Provided.,  that 

no  such  allowance  shall  be  made  unless  the  value  of  the 
spirits  used  in  such  manufacture  shall  exceed  one  half  of  the 
whole  value  of  the  article  manufactured,  as  aforesaid. 

Galusha  a.  Geow, 
Speaker  of  tlce  House  of  Mejyresentaiives. 

Solomon  Foot, 
President  of  the  Senate  ^rro  tempore. 

Appkoved  March  3,  1863. 

Abraham  Lincoln. 


i\ 


[Series  I.,  No.  4.] 
[Series  I  ,  Nos.  1  and  2,  are  both  revised  and  included  in  this  number.] 


SCHEDULE 


BLANK   FOllMS   AND    INSTRUCTIONS 
TO   ASSESSORS  AND   COLLECTORS. 


No.  1«  Quarterly  JReturns  of  all  Insurance  Compa7nes  {except  Life) 
of  Premiums  and  Assessments  received. 

This  blank  is  sent  to  Assessors  for  distribution  only.  The  return 
and  payment  are  to  be  made  to  the  Commissioner  of  Internal 
Revenue. 

No.  2.    Quarterly  Return  hy  Railroad  Corporations  of  Interest 

and  Dividends^  icith  the  Amoimt  of  Tax  withheld. 
To  be  rendered  January  1,  April  1,  July  1,  and  October  1.     Other 
directions  same  as  No.  1. 

No.  3.  Manufacturers'  Monthly  Return. 

To  be  obtained  by  the  Assistant  Assessor,  entered  iipon  his  Assess- 
ment Book,  and  returned  to  Assessor  on  his  list,  No.  23. 

No.  4.  Monthly  Returns  hy  Railroads.,  Steamboats^  and  Ferry- 
boats. 
Same  as  No.  3. 

No.  5.  Monthly  Return  by  Atcctio7ieei's. 
Same  as  No.  3. 

No.  6.   Quarterly  Returns  by  Ranks,  Trust  Companies,  Savings 
Institutions,  and  Insurance  Companies,  of  Dividends,  etc. 
Same  as  No.  2. 

No.  7.   Quarterly  Returyis  of  Receipts  for  Advertiseinents. 
Same  as  No.  3. 

No.  8.  Monthly  Returns  of  Slauyhtered  Animals. 
Same  as  No.  3. 

No.  9.  Monthly  Returns  of  Gross  Receipts  of  Bridges. 
Same  as  No.  3. 


134  msTKrcTioNS  to  assessors  and  collectoks. 

No.  10.  Beturns  ly  Paymasters^  etc. 
(For  distribution  only.) 

No.  11.  Application  for  License. 

In  this  blank  the  name  of  the  firm,  if  more  than  one  person  is  in- 
terested, and  the  name  and  residence  of  each  member  of  the  firm, 
must  be  written. 

This  form  of  application  is  designed  for  every  form  of  license 
authorized,  and  in  order  to  fill  the  blank  properly,  it  will  be  necessary 
for  the  Assistant  Assessor  to  consult  the  law,  Section  58. 

One  Application  only  is  necessary  in  each  case.  Tliis  is  to  be  re- 
turned to  the  Assessor  and  by  him  to  the  Collector.  The  Application 
must  also  be  entered  upon  the  Assistant  Assessor's  Book,  and  re- 
turned to  the  Assessor  in  due  course  of  business.  All  Applications 
for  License  must  be  made  to  the  Assessor  or  Assistant  Assessor. 

No.  12.  Notice  hy  Manufacturers. 

No.  13.  Form  of  Book  to  he  hept  by  JDistilhrs. 

Collectors  will  require  every  distiller  to  provide  himself  with  a 
book,  in  which  he  must  each  day  make  the  entries  required  by  the 
law.  The  book  is  to  be  kept  iinder  the  direction  of  Collectors,  but 
open  for  the  examination  of  Assessors  and  their  Assistants,  and  the 
Assessor  or  Assistant  Assessor  is  required  to  visit  each  distillery  in 
his  District  once  in  thirty  days  at  least. 

The  distiller  is  expected  to  account  for  each  day,  and  especially,  if 
the  distUlery  is  not  running,  the  reason  should  be  given  under  the 
head  of  remarks. 

The  Collector,  or  his  Deputy,  must  satisfy  himself  that  the  accounts 
are  accurately  kept. 

No.  14.  Distillers'  Tri-rnontJily  Account. 

To  be  rendered  to  the  Collector,  or  his  Deputy,  tri-monthly,  and 
tax  paid. 

No.  15.  Bistillers'  Monthly  Abstract. 

This  Abstract  the  Assistant  Assessor  is  required  to  obtain,  and  enter 
the  same  in  his  Assessment  Book.     [See  Addenda,  p.  142.] 

No.  16.  Distillers''  Beceipjt  Boohs. 

All  receipts  granted  to  parties  paying  taxes  on  distilled  spirits  must 
be  taken  from  these  books,  and  on  no  account  whatever  is  a  receipt 
to  be  given  on  loose  paper. 

The  receipts  to  be  carefully  numbered,  and  the  particulars  thereof 
to  be  duly  noted  in  the  margin  of  the  book,  which  will  be  required 
hereafter  by  the  Commissioner. 

No.  17.  Form  of  Book  to  be  kept  by  Bretcers. 

Same  as  No.  13. 


INSTRUCTIONS    TO   ASSESSOES   AND   COLLECTORS.  135 

No.  18.  Brexcers'  Monthly  Account. 

To  be  rendered  to  the  Collector,  or  his  Deputy,  and  tax  paid. 

No.  19.  Brewers'  Monthly  Abstract. 
Same  as  No.  15. 

No.  20.  Brexoers'  Receipt  Book. 
Same  as  No.  16. 

No.  21.  Assessor''s  Monthly  Abstract. 

This  account  is  to  be  rendered  by  the  Assessor  to  the  Commis- 
sioner of  Internal  Revenue  as  soon  as  possible  after  the  first  day  of 
each  month,  showing  the  amount  assessed  on  each  article  and*  occu- 
pation, and  returned  by  list  to  the  Collector  of  his  District,  and  by 
him  receipted  for,  during  the  preceding  month.  Great  care  must  be 
taken  to  have  this  account  correct. 

No.  22.   Collector''s  Monthly  Abstract. 

This  account  is  to  be  rendered  by  the  Collector  to  the  Commis- 
sioner of  Internal  Revenue  as  soon  as  possible  after  the  first  day  of 
each  month,  showing  the  amount  collected  on  each  article  and  occu- 
pation during  the  preceding  month,  and  also  the  amount  otherwise 
accounted  for. 

No.  22i.   Collector''s  BetaUed  List. 

This  account  is  to  be  rendered  at  the  same  time  with  the  Monthly 
Abstract,  and  must  contain  the  names  of  the  parties  from  whom  taxes 
have  been  collected,  and  the  sums  collected  from  each  during  the 
preceding  month,  specifying  every  subject  of  duty  or  taxation,  and 
the  rate  and  amount  of  tax  collected  thereon.  The  aggregate  of  this 
list  must  agree  with  the  aggregate  of  the  Monthly  Abstract. 

No.  23.  Assessor's  Alphabetical  List, 

This  is  a  copy  of  the  Assistant  Assessor's  Dook,  and  by  him  re- 
turned to  the  Assessor,  as  per  Section  14. 

This  blank  is  also  to  be  used  by  Assessors  in  making  out  the  lists 
required  by  Section  16.  Under  this  section  the  Assessor  will  make 
three  lists  in  detail,  which  must  contain  the  names  of  the  parties 
assessed,  and  the  sums  payable  according  to  the  provisions  of  the 
revenue  law  upon  every  subject  of  duty  or  taxation  in  and  for  his 
Collection  District,  one  of  said  lists  to  remain  with  the  Assessor,  and 
be  open  to  the  inspection  of  any  person  who  may  apply  to  inspect 
the  same,  one  to  be  delivered  to  the  Collector  of  his  District  to  enable 
him  to  collect  the  taxes  therein  assessed,  and  one  to  be  forwarded 
immediately  to  the  Commissioner  of  Internal  Revenue.  The  aggre- 
gate amount  of  taxes  returned  to  a  Collector,  on  such  lists,  in  any 
one  month,  must  agree  with  the  aggregate  of  the  Assessor's  Abstract 
for  the  same  month,  as  rendered  on  form  No.  21. 


136  INSTKUCTIONS   TO   ASSESSORS   AND   COLLECTORS 

Each  Collector,  on  receiving  lists  as  aforesaid,  shall  subscribe  on 
two  of  the  same  a  receipt,  in  the  following  form : 

I  hereby  acknowledge  the  receijit  of  a  hst  of  taxes  assessed  by 
and  under  the  authority  of  ,  Assessor  for  the 

District  of  ,  of  which  the  foregoing  list  is  a  copy,  amounting 

in  the  aggregate  to  joo  dollars. 

Date.  ,  Collector. 

In  addition  to  the  above,  the  Assessor  and  Collector  must  both 
subscribe  to  the  aggregate  list  to  be  made  on  form  No.  23i,  which 
must  be  transmitted  by  the  Assessor  to  the  First  Comptroller  of  the 
Treasury,  at  Washington,  D.  C. 

NOi  23  J I  Aggregate  Lists  of  Taxes  Assessed  and  Returned  to 
Collector  to  he  forwarded  to  the  First  Comptroller. 

See  No.  23. 

No«  24«  Income  lieturn. 

Same  as  No.  3. 

No.  25.  Form  of  Booh  to  he  hept  hy  Coal-oil  Distillers. 

Same  as  No.  13. 

No.  26.   Coal-oil  Distillers'  Tri-ynonthly  Account. 

Same  as  No.  14. 

No.  27.   Coal-oil  Distillers^  Monthly  Abstract. 

Same  as  No.  15. 

No.  28.    Oaths  of  Assessors  and  Assistant  Assessors. 

The  oath  of  each  Assessor  and  Assistant  Assessor  should  be  re- 
turned to  the  Collector  of  the  District,  and  by  him  be  transmitted  to 
the  Commissioner  of  Internal  Revenue. 

No.  29.  Invoice  of  Fermented  liquor,  and  Permit  to  Remove  the 
same. 

In  this  blank  the  place  to  which  liquors  are  removed  should  be 
stated  with  great  distinctness  and  particularity. 

Three  copies  of  invoice  and  permission  for  removal  should  be  made, 
the  first  marked  "  original,"  for  the  party  owning  the  hquor ;  the 
second  marked  "  duplicate,"  which  should  be  immediately  transmitted 
to  the  Collector  to  whose  District  the  liquor  is  removed ;  the  third 
marked  "  triphcate,"  which  should  be  transmitted  to  the  Assessor  of 
the  same  District,  who  will  enter  it  on  his  list  (No.  23)  as  a  charge 
against  the  Collector. 

These  blanks,  when  signed  by  the  Collector,  should  severally  bear 
the  impression  of  his  official  seal. 

No.  30.  Distillers'  Bond. 

The  poial  sum  named  in  the  bond  should  be  twice  as  great  as  the 
probable  amount  of  the  monthly  tax. 


mSTKUCTIONS   TO    ASSESSOKS    AND    COLLECTORS.  137 

T}ie  Collector  should  be  satisfied  that  the  sureties  are  sufficient  tc 
justify  iu  the  fidl  sum  named  in  the  bond. 

The  penal  sum  in  the  bond  may  be  increased,  from  time  to  time,  il 
deemed  necessary. 

No.  31.  Invoice  of  Oil  or  Spirit  removed  for  Export. 

This  blank  is  designed  to  meet  cases  in  which  spirits  are  removed 
for  export,  before  as  well  as  after  being  converted  into  alcohol.  The 
blank  may  be  so  filled  as  to  authorize  re-distillation  before  exportation. 

It  will  also  meet  the  case  of  oil  removed  for  exportation.  Two 
blanks  to  be  used  for  each  case,  one  marked  "  original,"  which  must 
be  attached  to  the  bond  (No.  32).  The  other  marked  "duplicate," 
to  be  delivered  to  the  party.  These  blanks,  like  No.  29,  should  bear 
the  Collector's  official  seal. 

No.  32.  Bond  to  Export  Spirit  or  Oil. 

The  penal  sum  named  in  this  bond  must  be  at  least  twice  the 
amount  of  tax,  and  the  sureties  must  be  able  to  justify  in  the  full 
amount  named. 

No.  33»  JBill  of  Lading  for  the  Removal  of  Spirit. 

Five  to  be  used  in  each  case — one  to  the  distiller,  one  to  the  master 
of  the  vessel,  two  for  the  Collector  shipping  the  spirit,  one  of  which 
should  be  transmitted  to  the  Collector  to  whose  District  the  spirit  is 
removed,  and  the  other  forwarded  to  the  Commissioner  of  Internal 
Revenue. 

No.  34.   Oath  hy  Manufacturers  of  Articles  suhject  to  Stamp  Tax. 

Every  Assessor  will  be  required  to  obtain  this  oath  from  each 

manufacturer  as  often  as  once  a  month,  and  transmit  it  to  this  office. 

N"-.  35.  Return  of  Legacies  or  Distributive  Shares  of  Personcd 

Property. 
No.  B6.    Quarterly  Return  hy  Canal  and  Turnpike  Companies  of 

Interest  arid  Divideyids.,  with  amount  of  Tax  withheld. 

To  be  rendered  January  1,  April  1,  July  1,  and  October  1.  Other 
directions  same  as  No.  1. 

No.  37.  Monthly  Return  of  Express  Rusiness. 
Same  as  No.  3. 

No.  38.  Semi-annual  Return  hy  Ra?iks,  etc.,  of  average  Amount  of 
Circulation  of  JV^otes  or  Rills  as  Currency,  etc.,  as  De- 
posits. 
Other  directions  same  as  No.  1.     [For  Nos,  39,  40,  41,  see  p.  142.] 
Assessment  Rooks. 

These  books  are  to  be  carried  through  the  District  by  the  Assistant 
Assessor,  the  assessment  recorded  at  the  place  and  time  as  m.".de, 


138  INBTKUCTIONS   TO   ASSESSORS   AND   COLLECTORS. 

and  the  signature  of  the  party  assessed  to  be  obtained  in  the  column 
provided  for  that  purpose.  This  is  deemed  a  much  more  expeditious 
and  safe  manner  of  making  assessments  than  to  require  the  lists  to 
be  made  as  provided  in  Section  8.  When  any  person  has  signed  the 
Assessor's  book,  thereby  agreeing  to  the  record  made  therein,  the 
Entry  becomes  his  list  within  the  meaning  of  the  law.  There  are, 
however,  various  lists  and  returns  which  are  required  to  be  made  and 
Bworn  to  by  manufacturers  and  others.  All  such  lists  and  returns 
must  be  copied  into  the  assessment  book.  When  this  is  done,  the 
signature  and  oath  of  the  j^arty  to  the  list  is  sufficient,  without  an- 
other signature  in  the  book,  reference  being  made  to  the  list  in  the 
column  intended  for  signature. 

All  assessment  of  taxes  w^hich  are  to  be  paid  within  the  District 
where  assessed  should  be  entered  in  this  book.  A  separate  record 
should  be  kept  of  lists  transmitted  to  other  Districts  for  collection ; 
and  any  Assistant  Assessor  receiving  a  list  or  lists  from  a  Collection 
District  other  than  his  own,  as  provided  in  Section  16  of  the  revenue 
law,  shall  enter  said  lists  upon  his  assessment  book,  to  the  end  that 
it  may  be  returned  to  the  Assessor,  and  charged  against  the  Collector 
«f  the  District  wherein  the  tax  is  to  be  collected. 

Lieenses. 

A  charge  is  made  against  the  Collector  for  the  number  of  licenses 
«ent.  Care  should  be  taken  that  the  margin  of  the  book  contains  an 
exact  transcript  of  the  license  issued. 

The  book,  while  in  use,  should  be  kept  in  a  secm-e  place,  the  mar- 
gins preserved  with  great  care,  that  they  may,  when  aU  the  licenses 
shall  have  been  issued,  be  returned  to  the  office  of  the  Commissioner 
jof  Internal  Revenue,  and  the  license  account  balanced. 

All  licenses  must  be  issued  by  the  principal  Collector,  from  whose 
liands  the  deputy  receives  them,  properly  filled  up,  signed,  and  sealed, 
and  delivers  them  to  the  parties  therein  named,  upon  payment  of  the 
proper  tax. 

Transfer  of  Licenses. 

When  a  person  holding  a  license  desires  to  change  his  place  of 
business,  he  must  apjily  to  the  Assessor  of  the  District  in  which  his 
license  wms  granted,  for  permission  to  remove  the  business  to  another 
part  of  the  District,  or  to  another  District ;  in  either  case,  stating 
{pecilically  the  place  and  premises  to  which  he  intends  to  remove. 
It'  satisfied  of  the  applicant's  bona  fide  intention  to  remove,  the 
Assessor  will  certify  the  fiicts  to  the  Collector  who  granted  the 
license,  and  will  at  the  same  time  make  an  entry  of  the  facts  against 
the  name  of  the  person  in  his  License  Record. 

The  Collector,  upon  receiving  this  certificate,  will  indorse  on  the 


IKSTKUCTIONS   TO    ASSESSORS   AND    COLLECTOKS.  139 

license  permission  to  remove,  as  follows :  "  Permission  is  hereby- 
given  to  the  within  named  A  B  to  remove  from  the  ])remises  within 
described  to  ,  and  to  carry  on  the  trade  [or  profession,  or  busi- 

ness] specified  in  the  within  license,  at  said  described  place  or  prem- 
ises, during  the  residue  of  the  term  for  which  the  within  license 
was  originally  granted ;"  and  the  Collector  will  make  an  entry  of  the 
indorsement,  in  brief,  in  his  License  Kecord. 

If  the  holder  of  the  license  removes  to  another  District,  he  must 
present  his  license,  properly  indorsed,  to  the  Assessor  of  that  District, 
who  wUl  make  an  entry  of  the  same  in  his  License  Record. 

Assessors  and  Collectors  must  use  due  precautions  to  prevent  per- 
sons from  carrying  on  the  same  business  in  different  places  under 
one  license.     [See  Addenda,  p.  142.] 
Various  Matters. 

The  alphabetical  Hst  of  the  May  assessment  must  be  made  out  by 
the  Assistant  Assessor,  and  deUvered  to  the  Assessor  on  or  before 
the  30th  day  of  that  month,  in  all  cases  where  possible. 

The  Assessor  will  divide  his  District  into  a  convenient  number  of 
divisions,  so  that  the  Assistant  Assessor  for  each  division  may  make 
his  returns  within  the  periods  prescribed  by  the  law  and  the  regulations 
of  this  office,  as  communicated  by  the  Commissioner  from  time  to  time. 
The  Assistant  Assessor  will  assess  the  annual  tax  as  on  the  first 
day  of  May,  ^\dthout  regard  to  the  time  when  the  assessment  may  be 
actually  made. 

The  tax  on  manufactures  will  be  assessed  and  paid  in  the  Collection 
District  where  the  manufactory  is  situated,  unless  otherwise  provided 
m  the  law,  and  all  ofiicial  notices  shall  be  served  upon  the  treasurer, 
president,  agent,  or  owner,  and  demands  for  taxes  may  be  made  upon 
either. 

The  returns  of  railroads  (of  receipts  for  transportation,  etc.), 
bridges,  ferry-boats,  and  express  companies,  should  be  made  at  their 
principal  ofiice  or  place  of  business. 

Where  several  railroads  are  so  xmited  as  to  have  but  one  ofiice, 
the  return  may  be  made  on  the  entire  hue  at  such  ofiice — although 
some  of  the  roads  may  be  located  wholly  or  in  part  witliin  other  Col- 
lection Districts. 

Manufacturers  will  be  required  to  make  monthly  return  within  tea 
days  after  the  first  day  of  each  and  every  month.  The  Assistant 
Assessor  will  make  return  thereof  to  the  Assessor  within  five  days 
thereafter,  and  the  Assessor  shall,  on  or  before  the  twentieth  day  of 
each  and  every  month,  make  return  to  the  Collector,  and  as  otherwise 
provided,  of  all  assessments  upon  manufacturers  within  his  District 
for  the  preceding  month;  and  the  Collector  shall  make  collection 
thereof  on  or  before  the  Iusl  day  of  the  same  month. 


140  INSTRUCTIONS   TO   ASSESSORS   AND   COLLECTORS. 

Assessors  and  Assistant  Assessors  are  referred  to  Section  74  for 
rules  to  be  observed  in  estimating  the  value  of  property. 

Collectors  will  receive  the  tax  payable  on  passports,  and  grant  a 
receijit  therefor,  conformably  to  the  provisions  of  the  87th  section. 
He  will  also  transmit  a  copy  of  said  receipt,  marked  duplicate,  to  the 
Assessor  of  his  District,  that  the  amount  may  be  duly  returned  on 
the  Assessor's  list,  and  receipted  for  by  the  Collector  the  same  as  in 
the  case  of  taxes  assessed. 

Collectors  and  Assessors  will  be  allowed  necessary  and  reasonable 
charges  for  stationery  and  blank  books  used  in  the  performance  of 
their  official  duties. 

All  correspondence  with  this  office  must  be  conducted  on  uniform 
paper,  letter  size,  and  must  bear  at  the  head  the  name  of  the  town 
or  city,  county,  and  State  or  Territory  in  which  the  writer  resides, 
and  after  his  signature  the  office  of  the  writer,  whether  Assessor  or 
Collector,  with  the  number  of  his  District,  and  the  State  in  which  it 
is  situated.  AU  letters  to  be  inclosed  in  an  official  envelop,  and 
plainly  addressed  to  the  Commissioner  of  Internal  Revenue,  Wash- 
ington, D.  C. 

The  number  of  the  District,  and  the  State  or  Territory  wherein 
situated,  must  invariably  appear  upon  all  receipts  and  other  docu- 
,  ments  issued  by  either  Assessors  or  Collectors. 

All  lists,  accounts,  and  returns  made  to  Assistant  Assessors  and 
Deputy  Collectors  must  be  folded,  indorsed,  and  filed  in  a  uniform 
manner,  and  at  the  expiration  of  each  and  every  month  delivered 
over  to  their  respective  principals,  who  shall  carefully  preserve  the 
same,  subject  to  the  order  of  the  Commissioner  of  Liternal  Revenue. 
AU  books  used  by  subordinates  in  the  discharge  of  their  official 
duties  shall  be  kept  in  a  neat  and  proper  manner,  and  when  full,  de- 
livered over  in  the  same  manner. 

Every  Collector  must  provide  himself  with  an  official  seal,  circular 
in  form,  and  about  one  inch  in  diameter,  which  should  have  engraved 
thereon  his  name.  Collector  Internal  Revenue,  the  number  of  his  Dis- 
trict, and  the  State  or  Territory  where  situated. 

Each  Collector  will  appoint  as  many  Inspectors  of  spirit  and  coal 
oil  as  are  required  in  his  District,  and  report  their  names  to  the  Com- 
missioner of  Internal  Revenue  for  approval.  Each  Inspector,  before 
entering  upon  his  duties,  should  subscribe  and  swear,  or  affirm,  before 
gome  competent  magistrate,  to  the  following  oath :  "I,  A  B,  do 
swear  (or  affirm,  as  the  case  may  be)  that  I  will,  to  the  best  of  my 
knowledge,  skill,  and  judgment,  diligently  and  faithfully  execute  the 
office  and  duties  of  Inspector  of  spirits  and  coal  oil,  liable  to  a  tax 
under  the  excise  laws  of  the  United  States,  without  favor  or  par- 
tiality, and  that  I  will  do  equal  right  and  justice  in  every  case  in 


INSTKUCTIONS    TO   ASSESSOES   AND    COLLECTOKS.  141 

which  I  shall  be  called  upon  to  act ;"  in  addition,  every  Inspector 
must  take  the  oath  of  allegiance,  which  oaths  or  affirmations  shall  be 
tiled  with  the  Collector  of  the  District  wherein  the  Inspector  is  ap- 
pointed. 

The  Collector  Avill  establish  the  fee  per  gallon  for  inspection  to  be 
paid  by  the  distiller  or  manufacturer ;  but  the  rate  so  estabUshed 
must  be  sanctioned  by  the  Commissioner  of  Internal  Kevenue. 

All  spirit  distilled  shall,  before  the  same  is  used  or  removed  from 
the  premises  of  the  manufacturer,  be  inspected,  gauged,  and  proved 
by  Inspectors  appointed,  as  aforesaid,  for  the  performance  of  such 
duties,  who  shall  mark  upon  the  cask,  or  other  package,  containing 
such  spirit,  the  quantity  and  proof  of  the  contents  of  such  cask  or 
package,  with  the  date  of  inspection  and  the  name  of  the  Inspector. 
x\nd  all  coal  oil  shall  in  like  manner  be  inspected,  gauged,  and 
marked,  witli  the  number  of  gallons  contained  in  each  cask  or  pack- 
age, the  date  of  inspection,  and  the  name  of  the  Inspector ;  with 
this  addition,  that  oil  produced  from  coal  exclusively  shall  be  so 
designated  by  the  letter  A,  and  oU  produced  from  coal  and  other 
bituminous  substances,  by  the  letter  B. 

Inspectors  shall,  at  the  request  of  the  owner  of  any  spirit  or  coal 
oil,  weigh  each  cask  or  package  by  them  inspected,  and  mark  thereon 
the  weight ;  provided,  that  all  such  weighing  and  marking  shall  be 
at  the  expense  of  the  person  making  the  request. 

The  duty  on  distilled  sj^irits  below  proof  must  be  collected  at  20 
cents  per  wine  gallon,  the  same  as  if  it  were  first  proof. 

The  duty  on  distilled  spirit  above  first  proof  must  be  collected  on 
the  basis  of  first  proof. 

KULE. 

To  find  the  number  of  gallons  of  first  proof  in  any  quantity  of  spirit 
above  first  proof,  multiply  the  number  of  gallons  of  the  latter  by  its 
excess  above  proof,  and  divide  the  product  by  50 ;  the  quotient  Avill 
give  the  number  of  gallons  to  be  added  to  the  actual  quantity  of 
liquid. 

EXAMPLE. 

In  570  wine  gallons  of  68°  strength  (18°  over  first  proof),  how 
many  proof  gallons  ? 

570 
18 

570     wine  gallons. 

4560  205i  gallons  over  proof. 

570  

7751  gallons  first  proof. 


50)10260 
2051 


142  INSTKUCTIONS   TO   ASSESSOES   AND   COLLECTORS. 

The  term  first  proof,  used  in  these  iBStructions,  is  that  proof  of  a 
liquor  which  corresponds  to  50°  of  Tralles'  centesimal  hydrometer, 
at  the  temperature  of  60°  of  Fahrenheit's  thermometer ;  and  in  re- 
duciiig  the  temperatures  to  the  standard  of  sixty,  the  table  of  com- 
mercial values  contained  in  the  manual  for  inspectors  of  spirits,  pre- 
pared by  Professor  McCuUoh,  under  the  superintendence  of  Professor 
Bache,  and  adopted  by  the  Treasury  Department,  shall  be  used  and 
taken  as  giving  the  proportions  of  absolute  alcohol  in  the  Hquids 
gauged  and  proved  by  Inspectors  under  the  Excise  Law. 

Collectors  .are  especially  charged  with  the  duty  of  enforcing  these 
regulations  with  regard  to  the  inspection  of  spirits. 

Collectors  may,  at  their  discretion,  extend  the  time  prescribed  in 
the  bond  for  the  exportation  of  spirits  for  an  additional  period  of  not 
exceeding  sixty  days. 

DraichacJc. 

The  Act  of  March  3,  1863,  provides  that  all  claims  for  drawback 
on  merchandise  exported,  on  which  the  internal  duties  have  been 
paid,  must  be  made  through  "  the  Bureau  in  charge  of  exports  for 
the  benefit  of  Drawback,"  at  the  port  of  New  York,  and  at  such 
other  ports  as  may  be  hereafter  designated.  Claimants  for  drawback 
wiU  not  be  required  to  proceed  under  this  method  until  some  time 
in  May. 

Joseph  J.  Lewis, 

Commissioner  Internal  Revenue. 

Treasury  DEPART:srEXT, 

V     Office  Internal  Revenue^  A][yril^  1863. 


Addenda  (See  Xo.  15,  p.  134). 
He  will  also  ascertain  whether  the  distiller  has,  during  the  pre- 
ceding month,  paid  any  duties   on  sj^irits  bonded  for  exportation, 
and  the  amount,  if  any,  must  be  entered  in  the  Assessment  Book. 


(See  page  137.) 
NOi  39.  Application  for  lermit  to  Remove  Tobacco  wider  Bo7id 

for  Exportation^  with  Oath  of  Inspector. 
No.  40.  Bond  to  Remove  Tobacco  for  Exportation. 
No.  41.  Permit  to  Remove  Tobacco  for  Exportation. 
For  regulations  in  reference  to  Nos.  39,  40,  41,  see  Decision  No.  95. 


(See  page  139.) 
Endorsements  upon  licenses  under  Sec.  63  of  the  Act  of  July  1 


[Seeies  I.,  No.  5.] 
[Series  I.,  No.  3,  is  revised,  and  included  in  this  number.] 


INSTRUCTIONS 

TO 

ASSESSOllS    AND     COLLECTORS. 


INSTRUCTIONS  TO  ASSESSORS  AND  COLLECTORS  IN  REFERENCE  TO 
TiiE  ASSESSMENT  AND  COLLECTION  OF  TAXES,  AND  PROSECUTIONS 
FOR  FINES  AND  PENALTIES. 

In  answer  to  the  various  questions  addressed  to  the  Office  of  In- 
ternal ReA^enue  in  reference  to  the  assessment  of  taxes,  and  the 
modes  of  proceeding  for  the  collection  of  the  same,  and  for  the  en- 
forcement of  fines,  penalties,  and  forfeitures,  the  Commissioner  has 
revised  and  modified  the  Instructions  heretofore  embraced  in  Series 
I.,  No.  3. 

TO     ASSESSORS. 

I.— ANNUAL  LISTS. 

The  Annual  List  is  composed  exclusively  of  the  taxes  imposed  on 
Licenses,  on  the  articles  named  in  Schedule  A,  and  on  Annual  In- 
comes. The  Monthly  Lists  for  May,  such  as  manufactures,  slaugh- 
tered animals,  etc.,  must  not  be  included  in  the  Annual  List,  but  must 
be  returned  as  usual  and  within  the  proper  time.  If  any  delay  is 
necessary,  it  is  better  to  delay  the  Annual  Lists  than  the  Monthly. 

1.  LICE^^SES. 

By  the  terms  of  Section  15  of  the  Act  of  March  3,  1863,  aU  per- 
sons liable  to  license  duty,  under  the  Excise  Laws,  whether  holding 
unexpired  licenses  or  not,  should  be  returned  in  the  Annual  List  of 
May,  1863.  The  manner  in  which  this  section  is  to  be  construed, 
and  its  operation  and  efiect  generally,  are  clearly  indicated  in  Deci- 
sion No.  94,  which  reads  as  folloAvs : 

"All  licenses  granted  on  api:)Hcations  made  prior  to  March  3d, 
1863,  will  be  issued  in  accordance  with  the  provisions  of  the  x\ct  of 
July  1st,  1862. 

"All  licenses  granted  on  applications  made  subsequent  to  March 
3d,  1863,  will  be  dated  on  the  first  day  of  the  month  in  which  they 


144  ESrSTKUCTIONS   TO   ASSESSOKS   AND   COLLECTOKS. 

tire  issued,  and  will  expire  on  the  first  day  of  May  ne^ct  succeeding. 
If,  however,  the  applicant  was  liable  to  assessment  at  a  time  prior  to 
the  date  of  his  application,  and  subsequent  to  March  3d,  1863,  the 
license  wiU  be  issued  to  cover  the  period  of  such  liability,  and  the 
assessment  made  will  be  of  a  ratable  proportion  of  the  annual  amount 
of  duty  imposed  on  such  license. 

"  On  the  first  Monday  in  May,  1863,  all  unexj^ired  licenses  will  be 
assessed  in  a  ratable  proportion  from  the  time  when  they  expire  to 
the  first  day  of  May,  1864,  and  the  new  license  will  state  that  the 
licensee  is  authorized  to  transact  the  business  named  therein,  from 
the  date  of  the  expiration  of  the  existing  license  to  the  said  first  day 
of  May,  1864. 

"  K  any  person  having  an  unexpired  license  on  the  first  day  of 
May  next,  shall  be  assessed  therefor  until  the  first  day  of  May  fol- 
lowing, and  such  person  shall  cease  to  transact  the  business  contem- 
plated by  such  Hcense,  at  or  before  the  time  of  the  expiration  of  the 
first-named  License,  the  amount  assessed  for  the  continuance  of  such 
license  may  be  remitted  or  refunded,  agreeably  to  the  provisions 
of  Decision  No.  90." 

To  these  instructions  it  may  be  well  to  add,  that  if  persons  holding 
unexpired  licenses  Avholly  refuse  to  apply,  as  required  by  said  Sec- 
tion 15,  it  may  be  doubted  whether  they  can  be  legally  assessed 
imder  Section  11  of  the  Act  of  July  1,  1862,  and  the  fifty  per  centum 
be  added,  and  therefore  Assessors  are  advised  not  to  make  that 
addition. 

Applications  for  licenses  should  in  all  cases  be  returned  promptly 
to  the  Collectors  for  collection.  It  may  be  useful  to  Assessors,  as 
well  as  Collectors,  to  be  informed,  that  no  delay  in  the  collection  of 
such  license  duties  should  be  given  on  the  ground  that  the  ai^phcants 
have  a  right  to  be  heard  in  the  Assessor's  Court  of  Appeals,  unless 
it  is  apparent  that  an  error  has  been  made  in  the  assessment.  And 
those  who,  having  applied,  refuse  to  take  and  pay  for  Hcenses  when 
tendered,  are  liable  to  prosecution  for  the  penalty  prescribed  in 
Section  59,  and  also  to  the  penalty  of  imprisonment,  under  Section 
24  of  the  Act  of  March  3,  1863,  as  well  as  those  who  do  not  apply 
for  the  licenses  which  their  business  may  require. 

It  is  held  that  licenses  can  not  legally  be  returned  in  Monthly 
Lists,  unless  the  assessment  is  made  and  proceeded  with  precisely  as 
is  required  in  the  case  of  the  Annual  List.  But  to  avoid  the  delay  and 
expense  of  that  course,  it  has  been  deemed  wise  to  receive  apphca- 
tions  for  licenses  when  made  voluntarily,  and  return  them  in  Monthly 
Lists,  dating  them  from  the  time  the  liability  of  the  licensees  began. 
And  those  who  refuse  or  neglect  to  make  such  application  are  liable 
to  be  prosecuted  under  Section  59,  and  for  the  penalty  of  $100  imder 


INSTRUCTIONS    TO    ASSESSORS    AND    COLLECTORS.  145 

Section  11  (which  penalty  is  lield  to  apply  to  persons  wlio  commence 
business  after  the  Annual  Assessment,  as  well  as  to  those  wlio  were 
in  business  at  that  time).  The  penaltv  of  imprisonment  may  also  be 
enfoi-ced  in  such  cases.  But  licenses  veturned  in  Monthly  Lists  can 
not,  of  course,  be  assessed  under  Section  11,  nor  can  the  ten  per 
centum  prescribed  by  the  amendment  to  Section  19  be  added  to  the 
licelise  tax.  Those  persons,  however,  who  voluntarily  apply  and  are 
returned  in  Monthly  Lists,  are  not  entitled  to  any  specified  time  in 
which  to  pay. 

It  is  held,  under  Section  26  of  the  Act  of  March  3,  1863,  that  li- 
censes may  be  transferred  not  only  from  one  place  to  another  in  the 
same  District,  but  also  from  one  District  to  another ;  and  in  either 
case  the  Collector  who  granted  the  license  must  indorse  upon  it  a 
permission  to  the  holder  to  remove  to  his  new  premises,  which  must 
be  named  in  the  permit,  and  also  entered  in  the  Collector's  License 
Record.  Li  case  of  removal  to  another  District,  the  license  must 
be  presented  to  the  Collector  of  that  District,  who  will  enter  a  mem- 
orandum of  the  same  on  his  License  Record. 

2.  Articles  in  Schedule  A. 

The  tax  on  all  articles  named  in  Schedule  A  must  be  assessed  and 
returned  in  the  Annual  List  for  May,  1863,  whether  such  articles 
were  assessed  in  the  Annual  List  of  September,  1862,  or  in  any 
Monthly  List  since  then,  or  not.  It  is  understood  that  such  first  as- 
sessment w^as  for  the  year  ending  May,  1863. 

Assessors  will  observe  the  amendments  to  Section  77. 

If  articles  in  Schedule  A  are  omitted  in  the  Annual  List,  they  caa 
not  legally  be  returned  in  any  Monthly  List ;  yet  the  owners  would 
be  liable  to  the  penalty  of  $100,  under  Section  11,  for  failing  or 
neglecting  to  make  returns,  and  they  would  doubtless  in  all  cases 
prefer  to  pay  the  tax  on  a  Monthly  List  to  prosecution  for  the  penalty. 

3.  Annual  Incosle. 

Section  6  of  the  Act  of  July  1,  1862,  expressly  requires  that  "A 
list  of  the  amount  of  annual  income"  shall  be  returned  to  the  Assistant 
Assessor,  and  included  in  the  Annual  List.  The  provisions  of  Sec- 
tion 92,  in  regard  to  the  assessment  and  time  of  payment  of  this  tax, 
must  be  construed  accordingly.  Assessors,  therefore,  in  prepaiing 
the  Annual  List,  wiU  take  the  regular  course  prescribed  in  Sections 
G,  V,  14,  16,  and  18  of  the  Act  of  July  1,  1862. 

For  full  directions  in  regard  to  the  assessment  of  the  Income  Tttx, 
Assessors  are  referred  to  the  Instructions  prepared  and  issued  from 
this  Office.     (Page  298.) 

Section  93  is  construed,  in  connection  with  Sections  9  and  II,  as 
10 


146  INSTRUCTIONS   TO    ASSESSORS    AND   COLLECTORS. 

follows :  If  a  person  neglect  or  refuse  to  make  such  return  of  his 
annual  income  as  the  law  requires,  he  may  be  assessed  for  the  same 
under  Section  11,  and  fifty  per  centum  added;  hut  if  he  make  a 
return,  the  Assistant  Assessor  or  Assessor  may,  if  he  shall  be  satis- 
fied that  the  same  is  under-stated,  increase  the  amount  of  the  list  or 
return.  This  increased  hst  may  be  modified  upon  the  oath  of  the 
party,  and  exemption  may  be  obtained  in  certain  cases,  upon  oath,  as 
prescribed  in  the  proviso  to  said  Section  93. 

4.  Assessment  of  Annual  Taxes  under  Section  11. 
When  an  assessment  of  any  annual  tax — on  articles  in  Schedule  A, 
on  annual  incomes,  or  for  licenses — shall  have  been  made  under  Sec- 
tion 11,  upon  neglect  or  refusal  to  return  the  Hst  or  make  the  appli- 
cation within  the  time  required,  the  fifty  per  centum  penalty  pre- 
scribed by  said  section  must  be  added,  and  can  not  be  remitted,  after 
appeals  are  heard,  either  by  the  Assessor  or  Collector.  In  cases  of 
manifest  error  or  illegality,  however,  assessments  may  be  remitted 
upon  appeal  to  the  Commissioner.      [See  Addenda,  p.  155.] 

II.— MONTHLY  LISTS. 

As  the  duties  on  distilled  and  fermented  liquors,  and  all  taxes 
which  are  payable  monthly  or  quarterly,  except  manufactures,  are 
required  to  be  paid  to  the  Collector  at  the  time  of  rendering  the 
account,  special  directions  in  regard  to  such  are  given  in  the  in- 
structions to  Collectors. 

1.  Assessment  of  Monthly  Taxes  under  Section  11. 
It  is  held  that  the  duties  on  liquors  and  manufactures  are  not  to  be 
assessed  under  Section  11 ;  but  in  all  cases  of  neglect  or  refusal  to 
make  out  and  return  lists  as  required  in  Sections  76  (auction  sales), 
79  (slaughtered  animals),  80  (receipts  of  railroads,  etc.,  for  trans- 
portation, etc.),  81-3  (dividends),  88  (advertisements),  and  112  (leg- 
acies, etc.),  of  the  Act  of  July  1,  1862,  and  also  in  Sections  8  (canal 
and  turnpike  companies),  9  (gross  receipts  of  ferry  boats),  10  (gross 
receipts  of  express  companies),  and  14  (banks,  etc.),  of  the  Act  of 
March  3,  1863,  tbe  assessment  maybe  made  as  directed  in  Section 
11,  and  fifty  per  centum  added  to  the  amount  of  the  items  thereof. 

2.    AsSESSJitENTS    UNDER    SECTIONS    9    AND    27. 

Section  9  is  construed  to  apply  not  only  to  the  Annual  List,  but 
to  all  the  lists  (including  manufacturers'  monthly  returns)  required 
imder  the  Excise  Laws ;  and  in  all  cases  where  there  is  good  reason 
to   suspect   under-valuation   or  under-statement   in  the   lists  as  re- 


INSTRUCTI0X3    TO   ASSESSORS    AND   COLLECTORS.  147 

turned,  tlic  Assessor  or  Assistant  Assessor  may  proceed  under  this 
section. 

It  is  suggested  that  in  all  cases  where  there  is  good  reason  to 
doubt  the  correctness  of  returns,  the  good  faith  of  those  who  make 
them  may  be  tested  by  demanding  an  inspection  of  their  accounts, 
under  Section  27. 

3.  Refusal  to  Verify  Returns. 
In  all  cases  where  parties  refuse  to  verify  their  lists  by  oath  or 
affirmation,  as  may  be  required  by  law,  the  xmverified  lists  which 
may  be  ofiered  can  not  be  accepted  as  returns,  but  may  be  used  as  a 
basis  for  an  estimated  assessment.  And  the  parties  who  so  refuse 
should  be  proceeded  against  as  the  law  directs  in  each  case. 

4.  Manufacturers'  Returns. 

If  there  is  reason  to  believe  that  a  manufacturer  has  made  false 
returns,  the  goods  so  undervalued,  if  in  his  possession  for  the  pur- 
pose of  being  sold,  may  be  seized  under  Section  114. 

It  is  also  held  that  when  there  is  reason  to  suspect  that  manu- 
facturers' returns  are  false  or  fraudulent.  Assessors  have  the  right  to 
hold  the  Hsts,  and  assess  the  taxes  under  Section  72,  upon  such  in- 
formation as  they  may  have,  giving  the  parties  an  opportunity  to 
correct  their  returns  if  they  see  fit  to  do  so. 

Another  course  is  provided  by  law.  Section  68  requires  the  manu- 
facturer to  make  a  monthly  return  of  his  products  and  sales.  If  he 
does  not  make  a  full  and  true  return,  even  though  his  statement  is 
sworn  to,  he  does  not  comply  with  the  law,  and  his  failure  is  good 
cause  for  the  seizure  and  forfeiture  of  all  his  manufictures  liable  to 
be  assessed,  substantially  in  manner  as  detailed  in  Section  VO.  And 
this  seizure  may  be  made  without  a  previous  assessment,  and  is 
especially  applicable  to  cases  where  there  is  reason  to  suspect  that 
manufacturers  are  making,  or  are  about  to  make,  a  fraudulent  re- 
moval of  their  taxable  manufactures.  Care,  however,  should  be 
taken  to  obtain  sufficient  proof  to  sustain  the  case.  But  when  it  is 
not  important  to  save  time,  it  may  be  Avell  to  assess  the  taxes  under 
Section  72  before  the  seizure  is  made. 

If  it  should  be  deemed  advisable  to  go  back  of  former  suspected 
lists,  manufacturers  may  be  assessed  xxnder  Section  9  for  the  fuU 
amounts  that  ought  to  have  been  returned  by  them  each  month — the 
Assessor  taking  care  to  state,  in  the  new  list,  the  return  that  was 
actually  made  each  previous  month,  that  there  was  good  reason  to 
believe  that  such  return  was  an  under-statement,  and  that,  therefore, 
he  entered  upon  the  premises  (if  that  be  necessary),  and  made  the 
lists  according  to  the  best  information  that  could  be  obtained. 


14:8  LMSTBDCTIONS    TO   ASSESSOKS    AND    COLLECTOKS. 

If  the  amount  returned  by  the  parties  in  the  first  place  has  been 
paid  to  the  Collector,  then,  of  course,  he  will  credit  such  payments 
on  the  new  or  corrected  lists,  and  send  the  proper  vouchers  to  this 
Office  explaining  the  transaction.  But  if  they  have  not  been  paid, 
then  the  fuU  amount  of  the  corrected  lists  must  be  collected,  and 
vouchers  accounting  for  the  non-collection  of  the  understated  or 
fraudulent  returns  must  be  transmitted  to  this  Office. 

The  attention  of  Assessors  is  directed  to  Section  33  of  the  Act  of 
March  3,  18G3,  extending  to  producers  the  provisions  of  Section  V5, 
relative  to  manufacturers. 

5.  DisTiixEus'  AXD  Beewers'  Retuests. 
Distillers  and  brewers  are  required  once  a  month,  upon  the  request 
of  the  Assessor  or  Assistant  Assessor,  to  furnish  an  abstract  from 
their  books  showing  the  amoimt  of  liquor  distilled,  or  made  and 
sold,  or  removed  for  consumption  or  sale,  during  the  jn-eceding 
month.  If  no  liquor  is  sold,  or  removed  for  consumption  or  sale,  no 
abstract  can  be  required,  but  an  examination  of  the  books  may  be 
demanded,  and  Assessors  are  advised  to  compare  notes  with  Col- 
lectors monthly  in  regard  to  the  returns  of  all  distillers  and  brewers 
in  their  District. 

C.  Entry  of  Penalties. 
In  all  cases  where  Assessors  add  a  penalty  to  the  amount  of  tax 
assessed,  the  amount  of  such  penalty  must  be  entered  in  a  separate 
column  in  the  Monthly  Abstract,  under  an  appropriate  heading,  dis- 
tinct from  the  tax  to  Avhich  it  is  added. 


TO    COLLECTORS. 


I.  —  GENERAL    PROVISIONS. 


The  principal  "  general  provisions"  of  the  Excise  Laws  are  con- 
tained in  Sections  6,  7,  8,  9,  11,  15,  19,  20,  21,  27,  28,  31,  35,  and 
114  of  the  Act  of  July  1,  1862,  and  the  first  part  of  Section  1  (amend- 
ing Section  19)  and  Section  15  of  the  Act  of  March  3,  1863.  Special 
attention  has  already  been  directed  to  Section  114,  under  which  per- 
sons having  taxable  property  in  possession  for  the  purpose  of  being 
sold  in  fraud  of  the  law  may  be  summarily  dealt  with. 

Section  31  is  the  general  enabUng  clause  of  the  Excise  Law.  It 
authorizes  suits  for  the  collection  of  taxes,  and  prosecutions  for  fines, 


, INSTRUCTIONS    TO    ASSESSOKS   AND   COLLECTORS  149 

penalties,  and  forfeitures,  to  be  Lronglit  l)y  the  Collector,  or  the 
Deputy  Collector,  in  the  name  of  the  United  States,  or  of  the  Col- 
lector of  the  District,  in  any  circuit  or  district  court  of  the  United 
States,  or  in  any  other  court  having  competent  jurisdiction. 

It  was,  doubtless,  the  intention  of  Congress,  by  this  section,  not 
only  to  authorize  the  collection  of  taxes  (without  any  penalties 
attached)  by  ci\'il  suits  in  State  courts,  but  also  to  confer  upon  State 
courts  and  magistrates,  or  justices  of  the  peace,  jurisdiction  over  the 
penal  clauses  of  the  Excise  Law.  But,  whatever  may  be  the  correct 
opinion  in  regard  to  the  first  point,  it  appears  to  be  the  accepted 
doctrine  on  the  second  point,  as  laid  down  by  the  Supreme  Court  of 
New  York,  in  the  case  of  the  United  States  vs.  Lathrop,  17  John. 
R.,  4,  261,  that  "the  courts  of  this  State  have  no  jurisdiction  over 
the  penal  laws  of  the  United  States ;  nor  can  such  jurisdiction  be 
conferred  by  Act  of  Congress."  It  is  understood  that  this  decision 
has  never  been  reversed  by  the  courts  of  New  York,  nor  by  the 
United  States  Courts,  and  therefore  Collectors  of  Internal  Revenue 
have  been  instructed  that  ail  suits  and  prosecutions  under  the  penal 
clauses  of  the  Excise  Laws  must  be  brought  in  courts  of  the  United 
States. 

Whenever  a  Collector  has  occasion  to  commence  proceedings  for 
the  recovery  of  sums  due  on  assessments  or  on  penalties,  he  will  re- 
port the  same  to  the  United  States  District  Attorney  for  the  district, 
whenever  the  office  of  such  attorney  is  not  too  remote  to  permit  the 
reference  of  the  case  to  him. 

When  a  consultation  can  not  be  had  with  the  district  attorney 
without  great  inconvenience,  the  Collector  is  authorized  to  employ 
coimsel  to  initiate  such  proceedings  as  may  be  necessary,  who  will 
report  to  the  district  attorney. 

The  proceedings  will,  in  all  cases,  be  commenced  in  the  name  of 
the  United  States,  and  in  the  District  or  Circuit  Court  of  the  United 
States,  and  the  management  of  every  cause  so  commenced  will  be 
intrusted  to  the  district  attorney  for  the  district. 

II.— COLLECTIONS. 

The  taxes  on  the  Annual,  IMonthly,  and  other  Lists,  are  to  be  col- 
lected in  the  manner  following,  viz. : 

1.  The  Annual  List. 

A  strict  and  literal  construction  of  Section  19,  Act  of  July  1,  1862, 

would  perhaps  require  the  Annual  Collection  List  of  a  District,  when 

fully  completed,  to  be  advertised  as  a  whole,  and  not  in  parts.     It  is 

held,  however,  that  an  advertisement  in  any  county,  giving  notice  to 


150  INSTKUCTIONS   TO   ASSESSOKS   AND    COLLECTOES. 

the  taxj^ayers  of  that  county,  that  the  Annual  List  for  the  District 
has  been  received,  and  that  the  taxes  must  be  paid  at  specified  times 
and  places  in  said  county,  is  a  sufficient  compliance  with  the  law. 

DejDuty  Collectors,  as  weU  as  Collectors,  may  give  notice  that 
duties  "  have  become  due  and  payable,  and  state  the  time  and  place 
at  which  they  will  attend,"  etc.,  and  may  themselves  attend  at  the 
time  and  2:»lace  in  person. 

Collectors  may  give  notice  that  they  will  receive  taxes  in  person 
at  several  different  j^laces,  at  different  times,  in  each  county,  or  by 
themselves  and  deputies  at  different  places  at  the  same  time. 

The  Ust  must  be  advertised  within  ten  days  after  it  is  received 
from  the  Assessor,  and  the  notice  may  be  limited  to  ten  days  after 
the  first  day  on  which  it  is  published  and  posted. 

If  the  taxes  embraced  in  the  Annual  List  are  not  paid  within  the 
time  specified  in  the  advertisement  and  four  posted  notifications  (Sec. 
19),  ten  per  centum  must  be  added  thereto  (except  to  the  tax  on 
Ajinual  Licome). 

And  within  twenty  days  after  such  default  or  neglect  to  pay,  it  is 
the  duty  of  the  Collector  or  Peputy  Collector  to  make  demand  for 
the  tax  and  ten  j)er  centum  additional  in  the  manner  hereinafter 
described.  Collectors  will  observe  that  this  demand  may  be  made 
on  any  day  within  the  twenty  days,  and  if  payment  is  not  made 
within  ten  days  after  the  demand,  distraint  may  be  made  as  herein- 
after directed. 

The  Ten  Per  Centum  Penalty. 
The  ten  per  centum  penalty,  prescribed  in  Section  19,  attaches 
only  to  the  lists  of  which  notice  is  given  by  advertisement  and  four 
posted  notifications ;  none  but  Annual  Lists  are  required  to  be  ad- 
vertised in  that  manner ;  and  no  extra  per  centum  is  to  be  added  to 
Monthly,  Quarterly,  or  other  Lists,  except  as  specially  provided  in 
Sections  46,  55,  80,  88,  and  92  of  the  Act  of  July  1,  1862.  The 
penalty  must  be  added  when  incurred. 

The  Tax  on  Annual  Income. 
The  duties  on  Annual  Incomes  are  due  and  payable  on  or  before 
the  30th  day  of  June.  If  unpaid  for  thirty  days  after  the  30th  of 
June,  and  for  ten  days  after  demand  thereof  (which  demand  must  be 
made  after  the  expiration  of  said  thirty  days),^ye  per  centum  is  to 
be  added.  And  the  Collector  or  Deputy  Collector  must  immediately 
certify  the  facts  to  the  Commissioner  of  Internal  Revenue,  who  will 
thereupon  issue  a  warrant  by  virtue  of  which  a  levy  will  be  made  as 
directed  in  Section  92. 


IXSTKUCTIONS    TO    ASSESSORS    AXD    COLLECTOKS.  151 

2.  Monthly  and  other  Lists. 

1.  Monthly  Lists  other  than  Manufacturers'. — For  tlie  sake 
of  convcuience  and  uniformity  it  was  prescribed  in  Series  I.,  'No.  2, 
tliat  all  Monthly  Lists  (excluding  liquors)  should  be  returned  to  the 
Collector  on  or  before  the  20th  day  of  each  month  in  which  they  are 
returnable,  and  that  the  taxes  shoidd  be  collected  on  or  before  the 
last  day  of  the  same  month.  But,  in  fact,  under  Section  T6  (Auction 
Sales),  79  (Slaughtered  Cattle,  etc.),  80  (Receipts  of  Railroads,  etc., 
for  Transportation,  etc.),  and  Sections  9  and  10  of  the  Act  of  March 
3,  1863,  the  taxes  ai-e  required  to  be  paid  to  the  Collector  at  the 
time  of  rendering  the  Monthly  List.  If  they  are  not  then  paid,  the 
persons  owing  the  same  are  liable  to  distraint  without  further 
notice.  And  they  also  immediately  incur  the  penalties  severally 
prescribed  in  those  Sections,  which  may  be  sued  for  under  Sec- 
tion 31. 

Yet,  under  the  instructions  above  alluded  to  (Series  L,  No.  2), 
which  have  been  republished  as  No.  4,  ten  days  are  allowed,  after 
the  lists  are  received,  for  the  payment  of  the  monthly  taxes,  as  in  the 
case  of  manufactures.  And  it  is  presumed  that  in  a  large  majority 
of  cases  no  detriment  would  arise  from  granting  this  time.  But  Col- 
lectors should  always  exercise  their  discretion  in  the  matter,  and 
must  bear  in  mind  that  if  the  duties  are  not  paid  within  the  ten  daya 
(when  that  time  is  given),  distraint  may  be  made  without  further  no- 
tice or  demand. 

In  the  case  of  the  tax  on  recei2:)ts  of  railroads,  etc.  (Section  80), 
and  the  tax  on  ferry-boats  and  express  companies  (Sections  9  and  10, 
Act  March  3,  1863),  if  there  is  neglect  or  refusal  to  pay,  within  five 
days  after  demand,  the  duties  which  the  Assessor  has  been  obliged 
to  assess  on  account  of  neglect  or  refusal  to  return  the  list  as  required, 
Jive  per  centum  must  be  added,  and  collected  by  distraint,  if  neces- 
sary. But  when  the  lists  are  properly  returned,  and  there  is  default 
in  payment,  the  delinquent  may  be  distrained  without  further  notice. 

2.  Manufacturers'  Monthly  Lists. — In  case  of  neglect  or  re- 
fusal to  pay  the  taxes  on  manufactures  (Sections  68-75),  demand 
shoidd  be  made,  within  the  last  ten  days  of  each  month,  on  the  per- 
son, or  by  leaving  a  written  or  printed  demand  at  the  house,  etc.  If 
not  made  within  that  time,  it  may  be  made  as  soon  as  convenient 
thereafter.  And  if  the  taxes  are  not  paid  within  ten  days  after  de- 
mand, the  amount  of  such  duties  is  to  be  levied  upon  the  real  and 
personal  property  of  any  such  deUnquent  manufacturer  (Section  69), 
and  such  duties,  and  the  expenses  of  levy,  are  a  lien  in  favor  of  the 
United  States  upon  the  real  and  personal  property  of  such  person 


152  INSTKUCTIOKS    TO   ASSESSORS    AND    COLLECTORS. 

from  the  day  prescribed  for  payment,  to  be  enforced  by  distraint,  as 
hereinaTter  directed. 

When  the  Lien  on  3Icmi(factures  takes  Effect. 
The  last  day  of  each  month  in  which  the  returns  are  or  should 
have  been  made,  is  the  day  "  prescribed"  on  which  the  hen  given  in 
Section  69  takes  effect. 

Forfeiture  of  3Iam(factures. 
Under  Section  VO,  in  case  the  duties  on  manufactures  are  not  paid 
after  ten  days'  demand,  as  above  stated,  "  the  goods,  wares,  and 
merchandise  manufactured  and  unsold  by  such  manufacturer"  are 
forfeited  to  the  United  States  ;  and  after  forfeiture  is  declared,  may 
be  sold,  disposed  of,  or  turned  over  to  the  use  of  the  Government. 

Articles  declared  Forfeited  to  he  Sold. 

All  such  forfeited  articles  must  be  sold  at  public  auction,  unless 
the  Collector  is  of  opinion  that  they  will  be  of  use  to  the  Govern- 
ment, in  which  case  the  facts  should  be  reported  to  the  Commis- 
sioner, and  further  instructions  awaited. 

For  remarks  on  the  proceedings  under  Sections  71  and  72,  see 
foregoing  instructions  to  Assessors,  page  147. 

3.  Quarterly  axd  other  Lists. 

The  taxes  on  dividends  (Sections  81  and  82  of  the  Act  of  July  1, 
1862,  and  8  and  14  of  the  Act  of  March  3,  1863),  are  payable  directly 
to  the  Commissioner  of  Internal  Revenue. 

The  duties  on  advertisements  (Section  88)  are  payable  to  the  Col- 
lector quarterly.  If  unpaid  for  more  than  thirty  days  after  they  are 
payable,  add  five  per  centum  to  the  amount,  and  distrain  under 
Section  19. 

The  duties  on  legacies,  etc.  (Section  112),  if  not  paid  when  due, 
may  be  collected  by  distraint,  under  the  general  provisions,  when- 
ever default  is  made. 

4.  Taxes  o?r  Liquors  ais'd  Oils. 

The  duties  on  liquors,  and  lard,  lubricating  and  Hnseed  oils,  must 
be  collected,  in  case  of  default,  as  directed  in  Sections  46  and  55. 

In  case  a  Distiller  or  Brewer  neglects  to  keej)  books  and  make  re- 
turns, as  requii-ed  in  Section  54,  or  neglects  or  refuses  to  do,  or 
cause  to  be  done,  anything  required  of  him  by  law,  the  Collector 
will  proceed  to  seize  the  distillery  or  brewery,  mthin  thirty  days 
after  the  cause  for  seizure  may  have  occurred,  and  enforce  the  forfeit- 
ure by  a  proceeding  in  rem^  as  directed  in  said  section.     This  must 


INSTEUCTIOKS   TO    ASSESS0K8   AND   COLLECTORS.  153 

be  specially  noted,  as  there  is  no  provision  authorizing  the  duties 
to  be  assessed  on  distillers  and  brewers,  as  in  the  case  of  rnanu- 
fiicturers,  and  the  above  proceeding  is  the  only  one  provided  in 
such  cases  of  default  or  nesrlect. 


III.— DEMANDS. 

1.  Demand  under  Section  19. 

The  demand  for  taxes  in  the  Annual  List  required  by  Section  1 9, 
and  the  Amendment  thereto,  is  necessary  in  order  to  obtain  the 
right  to  distrain,  and  distraint  without  such  demand,  made  within 
the  twenty  days  prescribed,  would  be  illegal.  As  this  section  is 
amended,  the  demand  may  be  in  writing,  or  printed,  and  may  be 
sent  by  mail,  or  left  at  the  dwellings  or  usual  jjlaces  of  business,  etc., 
and  must  state  the  amount  due,  including  ten  per  centum,  and  de- 
mand payment.  In  the  case  of  articles  embraced  in  Schedule  A,  the 
notice  may  be  sent  by  mail. 

2.  Demand  under  Section  69. 
The  demand  required  by  Section  69  has  not  been  changed  or  af- 
fected in  the  least  by  the  Act  of  March  3,  1863.  It  must  be  in 
writing  or  printed,  or  partly  each,  and  may  be  left,  by  any  person 
appointed  for  that  purpose,  at  the  house  or  place  of  business,  etc.,  as 
directed  in  said  section,  A  printed  notice  suited  to  each  case  (as 
prepared  by  this  Office)  may  be  sent  by  mail,  if  the  Collector 
chooses,  and,  in  a  large  majority  of  cases,  such  notice  will  doubtless 
secure  prompt  payment ;  yet  it  would  have  no  legal  value,  and 
could  not  be  relied  upon  as  sufficient  in  case  of  suit  or  prosecution. 
Collectors  must,  therefore,  exercise  a  sound  discretion,  whether  the 
strictly  legal  demand  may  be  safely  Avaived  or  i:)ostponed. 

3.  Demand  for  other  Monthly  Dues. 
With  the  exception  of  the  above  demand,  imder  Section  69,  no 
personal  demand  for  the  payment  of  the  monthly  or  quarterly  dues 
is  required  by  law ;  yet  Collectors  are  advised  to  send  the  proper 
printed  notice  (prepared  by  this  Office)  by  mail  or  otherwise.  Tax- 
payers will  thus  soon  come  to  understand  that  it  is  their  duty  to 
call  and  pay  at  the  Office  or  place  designated  in  the  notice,  Avithout 
waiting  for  further  notice. 

IY._DISTRAINT. 
Distraint  xmder  Section  19  maybe  made  by  the  Collector  or  Deputy 
Collector,  and  is  done  simply  by  taking  into  possession  and  keeping 
the  goods  and  chattels  of  the  delinquent,  without  further  legal  pro- 


154  INSTEUCTIOXS   TO   ASSESSORS   AND   C0LLECT0E3. 

cess,  no  writ  or  execution  from  any  person  or  officer  being  necessary. 
An  account  of  the  goods  or  chattels  which  may  be  distrained  must 
be  made,  and  a  coj^y  left  with  the  owner,  and  further  proceedings 
taken  as  directed  in  Sections  19  and  20. 

If  goods,  chattels,  or  effects,  sufficient  to  satisfy  the  duties  afore- 
said, shall  not  be  found,  the  same  may  be  collected  by  seizure  and 
sale  of  real  estate,  under  the  provisions  of  Section  21. 

Warrants  for  distraint  are  not  required  by  law,  but  Collectors  are 
recommended  to  use  them  when  convenient,  and  especially  in  diffi- 
cult or  intricate  cases. 

It  is  held  that  Collectors  may  enforce  the  collection  of  taxes  against 
delinquents  who  remove  into  other  Districts  by  distraint  upon  prop- 
erty which  may  be  found  in  their  possession  in  such  Districts. 

v.— LIENS. 

It  is  held  that  the  lien  of  the  Government  under  Section  69  of  the 
Act  of  July  1,  1862,  upon  goods  or  articles  manufactured,  and  on 
which  the  tax  is  levied,  wiU  take  precedence  of  all  other  claims  or 
liens  upon  those  particular  goods  or  articles,  and  may  be  enforced  by 
distraint  upon  the  goods  wherever  they  may  be  found.  This  ride  is 
also  held  to  apply  to  all  other  goods  or  articles  embraced  in  Annual 
or  Monthly  Lists  upon  which  the  tax  is  specifically  levied. 

But  in  respect  of  property  upon  which  the  tax  is  not  levied,  the 
lien  of  the  Government  under  Section  69,  or  any  other  Section,  does 
not  take  precedence  of  judgment  or  other  liens,  or  of  real  or  chattel 
mortgages  executed  and  valid  in  other  respects,  at  the  time  when, 
agreeably  to  the  regulations  of  this  Office,  said  Hen  took  effect. 

VI.— FEES  FOR  SUMMONS,  LEVYING,  ETC. 

The  Commissioner  prescribes  that  the  fees  for  summons,  levying, 
advertising,  and  other  expenses  of  distraint  or  forfeiture,  shall  be  the 
same  as  those  allowed  by  the  laws  of  the  LTnited  States  to  United 
States  Marshals  for  similar  services,  or  for  similar  work. 

The  Collectors  of  each  State  are  advised  to  prepare,  upon  con- 
sultation, a  "  bin  of  fees"  to  be  charged  by  them,  to  be  submitted  to 
this  Office  for  approval,  as  has  already  been  done  in  New  York. 

Vn.— PENALTIES. 

All  penalties  receipted  for  to  Assessors  by  Collectors  must,  Avhen 
collected,  be  accounted  for  in  the  Monthly  Accounts  of  Collectors. 
But  all  other  penalties,  when  collected,  must  be  accounted  for  only 
in  the  Quarterly  Accounts.  In  either  case  the  amount  of  the  penalty 
must  be  entered  by  itself,  distinct  from  the  tax  to  which  it  is  added, 
in  a  separate  column,  under  a  proper  heading. 


INSTKUCTIONS   TO   ASSESSOKS   AND   COLLECTORS.  155 


vm.— s^y^Es  OF  perishable  articles. 

Manufactures  and  products  of  the  kind  taxed  in  Sections  68-75, 
when  seized  under  Section  YO,  may  be  adjudged  perishable,  and  sold 
before  declaration  of  forfeiture.  And  it  is  held  generally,  that  the 
power  to  sell  perishable  articles,  so  as  to  avoid  loss  or  damage,  is  in- 
cident to  the  power  to  seize.  In  all  cases  of  this  kind.  Collectors 
will  give  notice  of  the  sale  to  the  owner  or  claimant,  and  give  such 
further  pubhc  notice  by  advertisement  or  otherwise  as  time  may 
permit. 


Addenda  (See  page  146). 
5.  Adjournment  of  Appeals. 

When  the  Assessor  fails  to  hear  the  appeals  at  the  time  named  in 
the  notices,  the  hearmg  may  be  adjourned  to  a  definite  time  as  soon 
thereafter  as  practicable.  One  of  the  Assistants,  or  some  other 
suitable  person,  should  be  at  the  place  of  hearmg  appeals  at  the  time 
specified  in  the  notices,  to  receive  and  file  the  papers  which  may  be 
presented  in  regard  to  the  matter,  and  to  notify  the  appellants  of  the 
time  to  which  the  hearing  of  the  appeals  has  been  adjourned. 


BLANK    FORMS 


The  following  are  the  principal  forms  prepared  by  the  Commis- 
sioner, which  are  supplied  by  the  Department  to  the  Collectors  and 
Assessors. 

For  instructions  relative  to  these,  see  Series  I.,  ISTo.  4,  pp.  133-142. 

Blanks  ISTos.  13  to  23  inclusive ;  also,  Xos.  25,  26,  27,  are  not  within 
the  scope  of  this  volume. 

OFFICIAL. 

Treasury  Departmknt,  Office  of  Ixternal  Revenue,  } 
Washingtox,  D.  C,  September  8,  1862.  f 

Sir  :  Herewith  I  transmit  to  you  copies  of  the  Oath  of  Allegiance  as  prescribed 
in  the  Act  of  Congress  approved  July  2,  1862. 

This  oath  must  be  subscribed  and  sworn  to,  or  affirmed,  before  some  competent 
magistrate,  by  each  and  every  Assessor  and  Assistant  Assessor  and  Deputy  Collector 
appointed  to  assess  or  collect  Internal  Revenue,  under  the  Act  approved  July  1, 
1862,  which  oath,  or  affirmation,  should  be  delivered  to  the  Collector  of  the  District 
for  which  such  Assessor,  Assistant  Assessor,  or  Deputy  Collector  shall  be  appointed, 
who  must  immediatelj'^  forward  it  to  this  office. 

Yours,  very  truly,  Geo.  S.  Boutwell, 

Commissioner  of  Internal  Revenue. 
To  ,  Collector,  | 

District  of  [ 

COPY    OF    THE    OATH. 

I,  do  solemnly  that  I  have  never 

voluntarily  borne  arms  against  the  United  States  since  I  have  been  a  citizen  thereof ; 
that  I  have  voluntarily  given  no  aid,  countenance,  counsel,  or  encouragement  to 
persons  engaged  in  armed  hostility  thereto  ;  that  I  have  neither  sought  nor  accepted 
nor  attempted  to  exercise  the  functions  of  any  office  whatever,  under  any  authority, 
or  pretended  authority,  in  hostility  to  the  United  States  ;  that  I  have  not  yielded  a 
voluntary  support  to  any  pretended  government,  authority,  power,  or  constitution, 
within  the  United  States,  hostile  or  inimical  thereto.  And  I  do  further 
that,  to  the  best  of  my  knowledge  and  ability,  I  will  support  and  defend  the  con- 
stitution of  the  United  States  against  all  enemies,  foreign  and  domestic  ;  that  I  will 
bear  true  faith  and  allegiance  to  the  same  ;  that  I  take  this  obligation  freely,  with- 
out any  mental  reservation  or  purpose  of  evasion  ;  and  that  I  will  well  and  faithfully 
discharge  the  duties  of  the  office  on  which  I  am  about  to  enter  :  So  help  me  God. 

and  subscribed  before  me,  ) 
this  day  of  A.D.  186     .  5 


BLANK   FOKMS. 


157 


(1.) 

QUARTERLY  RETURN  of  all  Insukaxce  CoMrANiES  (ex- 
cept Life),  whethek  Inland  oij  Makine,  of  Pkejhums  a^id 
Assessments. 

(Sections  Si,  85.) 


ACCOUNT  of  Premiums  and  Assessments  received  by  the 
Insurance  Company  of  the  of  in  the  County  of 

and  of  ,  together  with  the  amount  insured,  from  the 

day  of  to  the  day  of  186  ,  both  days 

Inclusive,  pursuant  to  the  provisions  of  an  act  entitled  "  An  act  to  provide  internal 
revenue  to  support  the  Government  and  to  pay  interest  on  the  public  debt,"  ap- 
proved July  1,  1862,  viz.  : 


Amount  Is- 

SUEED. 

Eeceived. 

Rate  of  Tax. 

Amount  of  Tax 

1  per  cent. 
1  per  cent. 

Assessments 

Total  

1               1 

(Sigiicd) 


I,  do  swear  that  the  above  account  contiuns,  according  to 

the  best  of  my  knowledge  and  belief,  a  true  and  faithful  statement  of  the  amotmt 
of  insurance  made,  renewed,  or  continued,  or  indorsed  upon  any  open  policy,  bv 
said  company  or  their  agents,  with  the  amount  of  premium  received  therefor,  and 
the  amount  of  receipts   for  assessments,    during  the  quarter  commencing  the 

day  of  186  ,  and  ending  the  day  of 

18tj  ,  according  to  the  provisions  of  the  act  aforesaid. 


Sworn  and  subscribed  before  me,  | 
this  day  of  186  .  ) 


(Signed) 


158 


BLAKK   lOEMS. 


(2.) 

EETURIS'  BY  Railroad  Corporations  of  the  Amount  of  In- 
terest PAID  ON  Bonds,  or  other  Evidences  of  Indebtedness, 
AND  Dividends  to  Stockholders,  with  the  Amount  of  Tax 
withheld. 

(Section  81.) 


ACCOUNT  of  Interest  paid  on  bonds,  or  other  evidences  of  indebtedness,  and 
dividends  paid  to  stockholders,  together  with  the  amount  of  tax  thereon,  withheld 
and  received  from  the  persons  to  whom  said  interest  and  dividends  were  paid,  pur- 
suant to  the  provisions  of  the  81st  section  of  an  act  entitled  "  An  act  to  provide 
internal  revenue  to  support  the  Government  and  to  pay  interest  on  the  public  debt,' ' 
approved  July  1,  1862,  by  the  Eailroad  Corporation,  from  the 

day  of  to  the  day  of  ,  186  ,  both  days  inclusive. 


Amount. 

PvATE  or  Tax. 

Amoitnt  of  Tax. 

Interest  on  Bonds  and  other  evi- 
tlences  of  Indebtedness 

Dividends  to  Stockholders 

Total .                  

3  per  cent. 
3    "      " 

1 

1 

(Signed') 


I,  ,  do  swear  that  the  above  statement  contains,  to  the  best 

of  my  knowledge  and  belief,  a  true  and  faithful  account  of  the  taxes  witlihcld  .-ijid 
received  according  to  the  provisions  of  the  act  aforementioned. 


Sworn  and  subscribed  before  me, 
this  day  of  ,  186  ■ 


(Signed) 


BLANK   FORMS. 


159 


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160 


BLANK   FOEMS. 


(4.) 
MOi^TIILY  EETURX  by  Eailkoads,  Stea^iboats,  and  Feket- 

BOATS. 

(Section  80.) 


ACCOUNT  of  Receipts  for  the  Transportation  of  Passengers  on  the 
running  from  to  ,  from  the  day  of  to 

the  day  of  ,  180  ,  both  days  inclusive,  and  liable  to  a  tax  under 

the  excise  laws  of  the  United  States. 


'  Gkoss  Eeceipts. 

Kate. 

Amount  op  Tax 
Dire. 

(Signed) 


I,  ,  do  swear  that  the  above  account  is,  to  the  best  of  my  knowl- 

edge and  belief,  a  true  statement  of  the  amount  received  for  the  transportation  of 
passengers  on  the  running  from  to  ,  as 

aforesaid,  liable  to  a  tax  under  the  excise  laws  of  the  United  States. 


Sworn  and  subscribed  before  me, 
this  day  of  ,  186  . 


(Signed) 


BLANK   FORMS. 


161 


(5.) 


AUCTIOiq^EEE'S  MONTHLY  KETURK 


(SEGTIOIf  TG.) 


ACCOUNT  of  Sales  at  Auction  by  of  the  of 

in  the  County  of  and  State  of  auctioneer,  from  the 

day  of  to  the  day  of  186  ,  both  days  inclusive,  and 

liable  to  a  tax  under  the  excise  laws  of  the  United  States. 


KisD  or  Property  Sold. 

Gross  Amoitnt 
Of  Sales. 

Eate  OF  Tax. 

Amount  of  Tax 

Eeal  Estate  ... 

1-10  of  1  per  cent. 

Goods,  Wares,  Merchandise,  etc. . 
Stocks,  Bonds,  and  other  Securities 

Total 

1          1 

(Signed) 


I,  do  swear  that  the  above  account  is,  according  to  the  best 

of  my  knowledge  and  belief,  the  whole  amount  of  sales  at  auction  by  , 

as  aforesaid,  liable  to  tax  under  the  excise  laws  of  the  United  States. 


Sworn  and  subscribed  before  me, 
this  dav  of  A.D.  18G  . 


(Signed) 


11 


162 


BLAJfK   FOEMS. 


(G.) 
RETURK  BY  Banks,  Trust  Companies,  Savings  Institutions, 

AND    InSUKANCE    COMPANIES,  OF   DIVIDENDS    DECLARED  AND   PAID 

OR    PAYABLE. 

(  Sectiox  82. ) 


ACCOUNT  of  all  divideuds  in  scrip  or  money,  declared  due,  or  paid,  to 
stockholders,  to  policy  holders,  or  to  depositors,  as  part  of  the  earnings, 
profits,  or  gains  of  the  in  the  of 

in  the  County  of  and  of  and  of  all  sums 

added  to  the  surplus  or  contingent  fund  of  the  said  from  the 

day  of  to  the  day  of  18G  ,  both 

days  inclusive,  pursuant  to  an  act  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt,"  approved 
July  1,  18C2,  viz.  : 


Amount. 

Rate. 

Tax  Due. 

3  per  cent- 
S  per  cent. 

Added  to  surplus  or  coatingent  fund. . 
t 

(Signed) 


I,  do  swear  that  the  above  account  contains,  to  the  best 

of  my  knowledge  and  belief,  a  true  and  faithful  statement  of  all  dividends  de- 
clared due,  or  paid,  by  the  said  ,  and  of  the  sums  added  to 
the  surplus  or  contingent  fund  thereof,  together  with  the  amount  of  taxes 
which  have  accrued  thereon,  or  should  accrue,  and  not  accounted  for,  during 
the  time,  and  according  to  the  provisions  of  the  act  aforementioned. 


Sworn  and  subscribed  before  me, 
this  day  of  18G  . 


(Signed) 


BLANK    FOKMS. 


163 


License  No,. 


QUAETEKLY  EETURN  of  Eeceipts  for  Advektisements. 
(Section  88.) 


ACCOUiSrT  of  receipts  for  Advertisements  inserted  in  the 
called  the  published  by  in  the 

County  of  and  State  of  from  the  day  of 

to  the  day  of  18G  ,  both  days  inclusive,  and  liable  to  a  tax 

imder  the  excise  laws  of  the  United  States. 


Name  of                                  and 
where  pc-bli8hed. 

Amount  of 

ItECEIPTS. 

Eate. 

Amount  of 
Tax. 

3  per  cent. 

T,  do  swear  that  the  above  account  contains  a  true  and  faith- 

ful statement  of  the  gross  amount  of  receipts  for  advertisements  inserted  ia 
the  called  the  published  in  the  of 

County  of  and  of  ,  and  in  all  extras,  supple- 

ments, sheets,  or  fly-leaves  accompanying  the  same  during  the  period,  and 
conformably  to  the  laws  aforesaid. 


Sworn  and  subscribed  before  me, 
this  day  of  186  . 


(Signed) 


164: 


ELAIs'K   FOEMS. 


(8.) 

MONTHLY    KETURE"   of   Slaughtered  Cattle,   Hogs,  and 
Sheep. 

(  Section  79. ) 


ACCOUNT  of  Cattle,  Hogs,  and  Sheep  slaughtered  by 
of  the  County  of  and  State  of  from  the 

day  of  to  the  day  of  186  ,  both  days  inclusive,  upon 

which  a  tax  is  due  under  the  excise  lav/s  of  the  United  States. 


QUAX- 
TITY. 

Rate  pee 
Head. 

Amount  of 
Tax  Due. 

Horned  Cattle  exceeding  18  months  old 

80  cents. 

Calves  and  Cattle  under  18  months  old 

5  cents. 

Hogs,  exceeding  six  months  old .... 

10  cents. 

Total 

(Signed) 


I,  do  swear  that  the  above  account  contains,  according 

to  the  best  of  my  knowledge  and  belief,  a  true  and  faithful  statement  of  the  horned 
cattle,  calves,  hogs,  and  sheep  slaughtered  by  as  aforesaid, 

and  liable  to  a  tax  under  the  excise  laws  of  the  United  States. 


Sworn  and  subscriljcd  before  me, 
this  day  of  186  . 


(Signed) 


BLANK    rOKMS. 


165 


(9.) 
MONTHLY  KETURN  of  Geoss  Eeceipts  of  Bridges. 

(Seotiox  80.) 


ACCOUNT  of  the  gross  amount  of  toll  received  for  the  transit  of  passengers, 
heasts,  carriages,  teams,  and  freight  of  every  description,  over  the 
hridge  crossing  the  river  from  to 

in  the  Cormty  of  and  State  of  from  the 

day  of  to  the  day  of  186  ,  both  days  in- 

chisive,  and  liable  to  a  tax  under  the  excise  laws  of  the  United  States. 


Gkoss 
Keceipts. 

PvATE. 

AMOrNT  OF 

Tax  Due. 

1 
1 

3  per  cent. 

(Signed) 


I,  do  swear  that  the  above  account  is,  to  the  best  of  my 

knowledge  and  belief,  a  true  statement  of  the  gross  amount  of  receipts  from  tolls 
of  every  description,  as  aforesaid,  liable  to  a  tax  under  the  excise  laws  of  the 
United  States. 


Sworn  and  subscribed  before  me, 
this  dav  of  A.D.  186  . 


(Signed) 


166 


BLAJNK   FOEMS. 


(10..) 

EETUHN   BY   Paymasters    and    Disbuesing  Officees  of  the 

United  States. 

(  Sectioit  86. ) 


CERTIFICATE  of  Money  paid  as  Salary  to  Officers,  or  payments  to  persons  in  the 
ci^al,  military,  naval,  or  other  employment  or  service  of  the  United  States,  includ- 
ing Senators  and  Kepresentatives  and  Delegates  in  Congress,  with  the  amount  of  tax 
thereon  withheld,  conformably  to  the  provisions  of  the  86th  section  of  an  act  en- 
titled ' '  An  act  to  provide  internal  revenue  to  support  the  Government  and  to  pay 
interest  on  the  public  debt,"  approved  July  1,  1862. 


Name 
OF  Pekson. 

Office  under  the 
Government. 

AwonNT 
Taxable. 

Bate. 

Amout;t  or 
Tax. 

Total 

3  per  cent, 
do. 
do. 
do. 
do. 

3  per  cent. 

Dated  at 
this  day  of 


186 


(Signed) 


-  (11.) 

FOEM  OF  APPLICATIOi^  FOR  LICENSE. 

(  Section  58. ) 


APPLICATION  is  hereliy  made  by  for  a 

License  as  under  the  excise  laws  of  the  United 

States,  said  business  or  occupation  to  be  carried  on  at  No. 
in  the  County  of  and  State  of 


Dated  at 
this  day  of 


A.D.  186 


(Signed) 


k 


BLANK   FORMS.  167 

(12.) 
FOEM  OF  XOTICE  BY  MANUFACTUREES. 

(Section  68.) 


NOTICE  is  hereby  given,  That  of  the  of 

County  of  and  State  of  engage      in  the  manufecture 

by  of  goods,  wares,  or  merchandise  liable  to  a  tax  imder  the  excise 

laws  of  the  United  States,  as  follows,  viz  : 

Place  -vvhere  the  manufacture  is  to  be  carried  on, , 

Name  of  the  manufactured  articles, 


Proposed  market  for  the  same,  foreign  or  domestic, 
ICind  and  quality  of  articles  manufactured, 


Sworn  and  subscribed  before  me,  )  (Signed) 

this  day  of  A.D.  186  .  ) 


(231.) 
AGGEEGATE  LIST  OF  TAXES   Assessed  and  Eetuened 

TO    COLLECTOK. 
To  be  forwarded  by  the  Assessor  to  the  First  Comptroller  of  the  Treasury,  "Washington,  D.  C. 

(Section  18.)  . 


I,  Assessor  for  the  Collection  District  of  the 

of  hereby  certify  tliat  I  have  this  day  delivered  to 

Collector  for  the  same  district,  a  detailed  list  of  taxes  assessed  within  said  district, 
amounting  in  all  to  to  o^  dollars. 

(Signed) 

Assessor 


Dated  at 

this                 ) 
186  .                       i 

District  of 

day  of 

I  hereby  acki 
district  of 

Dated  at 

lowledge  the  receipt  from 

,  a  list  as  above  described, 
(Signed) 

this                 I 
186  .                     J 

Assessor  for  the 
amounting  to                y-^-Q  dollars. 

Collector 
District  of 

day  of 

168 


BLANK   F0EM8. 


(24.) 
EETUEN  OF  mCOME. 

(Section  93.) 


I  hereby  certify  that  the  following  is  a  true  and  faithful  statement  of  the  gains, 
profits,  or  income  of  of  the  of  in  the  County 

of  and  State  of  whether  derived  from  any  kind  of  prop- 

erty, rents,  interest,  dividends,  salary,  or  from  any  profession,  trade,  employment, 
or  vocation,  or  from  any  other  source  whatever,  from  the  1st  day  of  January  to  the 
31  st  day  of  December,  186  ,  both  days  inclusive,  and  subject  to  an  Income  Tux 
under  the  excise  laws  of  the  United  States  : 


Kate. 

Amount. 

Amount  of  Tax. 

Income  from  all  sources  whatever,  subject 

8  per  cent. 
5  per  cent. 

H  per  cent. 

5  per  cent. 

2  per  cent 

Income  from  all  sources  if  exceeaing$10,000. 

Income  derived  from  interest  upon  notes, 
bonds,  or  other  securities  of  the  United 

Income  from  property  in  the  United  States 
owned    by  a  citizen    tliereof    residing 

Income  excee-Ung  $10,000,  upon  a  portion 
of  which  a  tax  of  3  per  cent,  has  already 
keen  paid,  subject  to 

Total 

(Signed) 


Dated  at 
day  of 


this 


186 


Sworn  and  subscribed  before  me  this 


day  of 


18G     . 


Assistant  Assessor, 


See  addition  to  this  Form  on  j^ges  301  to  804  inclusive. 


BLANK   FOKMS.  169 

(28.) 
FORM  OF  OATH  foe  Assessoks  and  Assistant  Assessoes. 

(Seotion  3.) 


I^  of  the  of  County  of  and  State  of 

(Jo  that  I  will  bear  true  faith  and  allegiance  to  the  United 

States  of  America,  and  will  support  the  Constitution  thereof;  and  that  I  will,  to 
the  best  of  my  knowledge,  skill,  and  judgment,  diligently  and  faithfully  execute 
the  office  and  duties  of  for  the  Division  of  the  Assessment 

District  of  the  State  of  without  favor  or  partiality,  and  that  I  will  do 

equal  right  and  justice  m  every  case  in  which  I  shall  act  as  Assessor. 

Before  me,  this  day  ) 

of  186  .  ) 

(Signed) 


(29.) 

INVOICE  OF  FERMENTED  LIQUOR  to  be  Removed  foe 

Stoeage  oe  Sale. 

(Sectiox  51.) 


INVOICE  of  fermented  liquor  manufactured  at  the  brewery  of  in 

the  of  County  of  and  State  of  imder  Brewers' 

License  No.  issued  by  the  Collector  of  the  Collection  District  of 

to  be  removed  to  situated  on  Street,  in  the  of  County 

of  and  State  of  and  being  within  Collection  District  No. 

of  the  of  viz.  : 

—  Barrels  of  Ale. 


BaiTels  of  Beer. 
Barrels  of  Lager  Beer. 
Barrels  of  Porter. 


Total  . Barrels. 

(Signed) 


Permission  is  hereby  granted  to  aforesaid,  to  remove  the  fermented 

liquor  named  in  the  above  invoice,  amounting  to  barrels,  to  the  premises 

aforesaid,  conformably  to  the  provisions  of  the  51st  section  of  an  act  entitled  "  An 
act  to  provide  internal  revenue  to  support  the  Government  and  to  pay  interest  on 
the  public  debt,"  approved  July  1,  1862. 
(Signed) 


Dated  at        this        day  of  186  . 


Collector ._  District  of 


lYO  BLANK   FOKMS. 

(30.) 
DISTILLEE'S  BOND. 

(Section  39.) 


Itnow  all  men  bg  tl)cse  presents,  That  we 

are  held  and  firmly  bound  unto  the  United  States  of  America  in  the  full  and  just 
sum  of  thousand  dollars,  money  of  the  United  States  ;  to  which  pay- 

ment, well  and  truly  to  be  made,  we  bind  ourselves,  jointly  and  severally,  our 
joint  and  several  heirs,  executors,  and  administrators,  firmly  by  these  presents. 
Sealed  with  our  seals,  and  dated  this  day  of  in  the  year  one 

thousand  eight  hundred  and  sixty- 

The  condition  of  the  aforegoing  obligation  is  such.  That  whereas  the  said 
has  made  application  to  the  Collector  of  Internal  Eevenue  for  the  Collection 

District  of  the  of  for  a  license  as  at  situate 

in  the  of  County  of  and  aforesaid : 

Now,  therefore,  If  the  said  shall  truly  and  faithfully  conform  to 

all  the  provisions  of  an  act  entitled  ' '  An  act  to  provide  internal  revenue  to  support 
the  Government  and  to  pay  interest  on  the  public  debt,' '  approved  July  1 ,  1862, 
arid  of  such  other  act  or  acts  as  arc  now  or  may  hereafter  be  in  this  behalf  enacted, 
then  the  above  obligation  to  be  void  and  of  no  effect ;  otherwise,  it  shall  abide  and 
remain  in  full  force  and  vhtue. 

Sealed  and  delivered  in  presence  of— 


ff^"  The  following  instructions  must  be  particularly  observed  and  complied  with,  viz. : 

1st.  The  Christian  names  must  be  written  in  the  body  of  the  bond  in  full,  and  so  signed 

to  the  bond. 
2d.  A  seal  of  wax  or  wafer  to  be  attached  to  each  signature. 
8d.  Each  signature  must  be  made  in  the  presence  of  two  persons,  who  must  sign  their 

names  as  witnesses. 
4th.  Bond  to  be  dated. 
6th.  There  must  be  two  sureties  to  the  bond. 


BLANK   FORMS. 


171 


(31.) 
INYOICE  OF  OIL  OR  SPIRIT  REMOVED  FOR  EXPORT, 

(Section  47.) 


INVOICE  of  to  be  removed  for  •  exportation 

from  the  carried  on  by  situate  in  the 

of  County  of  and  of  viz.  : 


-barrels - 
-  barrels . 


-gallons- 
-gallons- 


Marks  and  numbers  : 

Permission  is  requested  to  remove  the  above  described 
to  for  the  purpose  of  exportation  to 


Dated  at 
this  day  of 


(Signed) 


186 


OATH. 

I,  do  swear  that  intend  to 

export  the  above  described  as  stated,  and  that 

desire  to  obtain  a  permit  to  remove  the  same  for  no  other  purpose  whatever. 

Sworn  and  subscribed  before  me,  >             (Signed) 
this  day  of  186  .  >  


PERMIT. 


Permission  is  hereby  granted  to 


to 

exportation  to 
amounting  to 
according  to  inspection. 

[Seal.] 

Dated  at 
this  day  of 


for  the  purpose  of 

the  above  described 
barrels,  containing  in  all 


(Signed) 


186 


to  remove 


gallons, 


_Colledor. 


The  Oath  must  be  administered  by  a  Collector  or  Deputy  Collector.— See  See.  47. 


172  BLAJSK   FOKMS. 

(32.) 
BOND  TO  EXPOET  SPIEITS  OR  OIL. 

(  Section  47. ) 


KnocD  oil  men  bg  tijese  presents.  That  we, 

are  held  and  firmly  boimd  unto  the  United  States  of  America  in  the  full  and  just 
sum  of  thousand  dollars,  money  of  the  United  States  ;  to 

which  pa}Taent,  well  and  truly  to  be  made,  we  bind  ourselves,  jointly  and  severally, 
our  joint  and  several  heirs,  executors,  and  administrators,  firmly  by  these  presents. 
Sealed  with  our  seals,  and  dated  this  day  of  in 

the  year  one  thousand  eight  hundred  and  sixty- 

The  condition  of  the  foregoing    obligation  is    such,  that,  whereas   the  said 
ha        received  a  permit  to  remove  for  the  purjioso  of 
exportation  barrels  of  as  per  invoice  hereunto  an- 

.  nexed,  from  the  carried  on  by  situate  in  the 

of  County  of  and  State  of 

Now,  therefore,  if  the  said  shall  export  the  said 

as  stipulated,  or  pay  the  full  amount  of  excise  duties  thereon  accrued,  within  thirty 
days  from  the  date  of  the  execution  of  this  bond,  then  the  above  obligation  to  be 
void  and  of  no  effect ;  otherwise  it  shall  abide  and  remain  in  full  force  and  virtue. 

Sealed  and  delivered  in  the  presence  of 


[Seal] 
[Seal.] 

[Seal,] 


'he  following  instructions  must  be  particularly  observed  and  complied  with,  viz. 

1st.  The  Christian  names  must  be  written  in  the  body  of  the  bond  in  full,  and  so  signed 

to  the  bond. 
2d.  A  seal  of  wax  or  wafor  to  be  attached  to  each  signature. 
8d.  Each  signature  must  be  made  in  the  presence  of  two  persons,  who  must  sign  the!.' 

names  as  witnesses. 
4th.  Bond  to  be  dated. 
6th.  There  must  be  two  sureties  to  the  bond. 


BLANK   FOKMS. 


173 


(33.) 
BILL   OF  LADING, 

(Section  46.) 


MAKES    AND 
NTJJtBEES. 


SHIPPED,  in  good  order  and  condition,  by 
Collector  of  Internal  Eevenue  for  the  District  of 

on  board  the  good  called  the  whereof 

is  Master,   for  this  present  voyage,  now  lying  in   the  port  of 

and  bound  for 
To  say  : 


being  marked  and  numbered  as  in  the  margin,  and  are  to  be  de- 
livered in  like  good  order  and  condition,  at  the  aforesaid  port  of 
(the  danger  of  the  seas  and  fire  only  excepted),  unto 
Collector  of  Internal  Revenue  for  the  District 

of  or  assigns,  he  or  they  paying  freight  for  the  said  spirits, 

with  Primage  and  Average  accustomed. 

And  the  said  Collector,  is  hereby  directed,  upon 

full  payment  to  him  of  j  o" -q  dollars  excise  taxes  due 

on  said  spirits  to  the  United  States,  together  with  the  expense  of 
freight,  insurance,  and  every  other  expense  which  has  accrued 
thereon,  to  deliver  this  Bill  of  Lading,  and  the  spirits  to 
Agent  for  distiller  of 

In  witness  whereof,  the  master  of  the  said  vessel  hath  affirmed 
to  five  Bills  of  Lading,  all  of  this  tenor  and  date ;  one  of  which 
being  accomplished,  the  others  to  stand  void. 


Dated  at 
day  of 


this 
186  . 


(Signed) 


174:  .     BLAKK   FOEMS. 

(34.) 
MANUFACTUEER'S  MONTHLY  DECLAEATION. 

(Section  110.) 


Ij  do  swear  that  of  the   articles  or  commodities  known  a« 

manufactured  or  made  by  of  the 

of  in  the  County  of  and  State  of  and  liable 

to  a  stamp  tax  under  the  laws  of  th&  United  States,  no  such  articles  or  commodities 
have,  during  the  period  commencing  on  the  day  of  186  , 

and  ending  on  the  day  of  186  ,  or  since  the  time  when  the 

last  declaration  was  made,  been  removed,  carried,  or  sent,  or  caused,  or  suffered,  or 
known  to  have  been  removed,  carried,  or  sent  from  the  premises  where  the  said 
articles  or  commodities  were  manufactured  or  made,  other  than  such  as  the  duty 
thereon  has  been  fully  paid  by  affixing  thereto  the  proper  stamp,  conformably  to 
the  provisions  of  an  act  entitled  "  An  act  to  provide  internal  revenue  to  support 
the  Government  and  to  pay  interest  on  the  public  debt,"  approved  Jidy  1,  1862. 


Dated  at  this  )  (Signed) 

liny  of  186  .  i 


Sworn  and  subscribed  before  me. 


bla:s"k  fohms. 


175 


(35.) 

LEGACIES    AND    DI6TKIBUTIVE    SHAKES    OF    PER- 
S0:NAL  PROPERTY. 

(Sections  111  and  112.) 


SCHEDULE  of  Legacies  or  Distribiitive  Shares  arising  from  personal  property  of 
any  kind  whatsoever,  being  in  charge  or  trust  of  as* 

said  property  passing  from  to  the  persons  hereinafter  mentioned  by 

■vvill  or  by  the  intestate  laws  of  ;  also,  the  amount  of  such  property, 

together  with  the  amount  of  duty  or  tax  which  has  accrued  or  should  accrue 
thereon,  agreeably  to  the  provisions  of  the  Internal  Eevenue  Laws  of  the  United 
States. 


Names  of  Teesons  entitled  to  Bene- 
ficial Interest  in  said  Pkopekty. 

Eelation- 

BHIP. 

Clbak  Value 
OF  Interest. 

Rate  for 

EVERY  $100. 

Amotjnt  of 
Tax. 

Total . . 

Dated  at 


this 


day  of  18G  . 

(Signed) 


do  swear  that  the  above  statement  is,  to  the  best  of 
knowledge  and  belief,  just  and  true,  and  that  ha         taken  all  the  means; 

in  power  to  make  it  so. 

/  (Signed) 

Before  me — 


Administrator,  executor,  or  trustee. 


176 


BLANK   FOEMS, 


(36.) 


QUARTERLY  RETURN  by  Canal  and  Turnpike  Companies 
OF  THE  Amount  of  Interest  paid  on  Bonds,  or  other  Evi- 
dences OF  Indebtedness,  and  Dividends  to  Stockholders, 
with  the  Amount  of  Tax  Withheld. 

Page  121,  Section  8. 

Account  of  Interest  paid  on  bonds,  or  other  evidences  of  indebtedness,  and  divi- 
dends paid  to  stockholders,  together  with  the  amount  of  tax  thereon,  witliheld  and 
received  from  the  persons  to  whom  said  interest  a,nd  dividends  were  paid,  pursuant 
to  the  provisions  of  the  8th  section  of  an  act  approved  March  3,  1863,  amendatory 
of  an  act  entitled  "An  act  to  provide  internal  revenue  to  support  the  Governmeufc 
and  to  pay  interest  on  the  public  debt,"  approved  July  1,  1862,  by  the 
Company,  from  the  day  of  to  the  day  of  18G     ,  both 

days  inclusive. 


Amount. 

Bate  of  Tax. 

AiiouxT  OF  Tax. 

Interest  on  Bonds  and  other  evi- 
dences of  Indebtedness 

3  per  cent. 

' 

Dividends  to  Stockliolders 

3   "      " 

1            1 

1 

Dated  at 
day  of 


this 


(Signed) 


I,  do  swear  that  the  above  statement  contains,  to  the  best  of 

my  knowledge  and  belief,  a  true  and  faithful  account  of  the  taxes  withheld  and  re- 
-ceived  according  to  the  provisions  of  the  act  aforementioned. 

(Signed) 


Sworn  and  subscribed  before  me  this ) 
day  of  186  .  j 


BLANK   FOEMS.  1^7 

FOEM  OF  EECTIFIER'S  MONTHLY  RETURN. 

(  Section  64,  Item  8,  also  Decision  No.  15. ) 


ACCOUNT  of  the  quantities  of  Spirituous  Liquor  rectified  and  sold,  or  delivered, 
by  at  No.  in  tlie  County  of  and 

State  of  from  the  day  of  to  the 

day  of  186  ,  both  days  inclusive,  and  liable  to  a  license  fee  under  the  Excise 

Laws  of  the  United  States. 


Denominations. 

Baerels  of  40  Gallons  each. 

(Signed) 


I,  do  swear  that  the  above  accounts  are,  to  the  best  of  my 

knowledge  and  belief,  the  whole  quantities  of  Spirituous  Liquors  rectified  and  sold, 
or  delivered,  by  as  aforesaid,  liable  to  license  fee  under  the  Excise  Laws 

of  the  United  States. 

Sworn  and  subscribed  before  me,  |              (Signed) 
this  day  of  A.D.  186  .  )  


DRAWBACK— Inteenal  Revenue.^ 
(Section  116.) 


Office  of  the  Collector  of  the  Customs, 

Port  of  186  . 

This  is  to  certify  that  it  appears  upon  the  records  of  this  ofSce  that  there  were 
cleared  at  this  Port  by  in  the  whereof  was 

Master,  for  the  Port  of  on  the  day  of  A.D.  186  , 

tlie  following  articles  of  merchandise,  viz.  : 

Map.ks  and  Numbers.  I       Qdantitt.      i  Description. 

!         I      I 


on  which  an  allowance  or  drawback  is  claimed,  under  section  116  of  the  Exci.s 
Law,  approved  July  1,  1862. 

Collector. 

*  furnished  by  Fitch,  Estce  &  Co. 
12 


I 


ITS 


BLANK   rOKMS. 


DRAWBACK— Inteenal  Eevenue. 
(Section  116— Decision  No.  64.) 


Office  of  the  Collector  of  Inteknal  Revenue,  ) 
District,  State  of  186  .  )" 

This  is  to  certify  that  on  the  day  of  186  ,  the  Internal 

Revenue  Tax  of  Too  dollars,  was  paid  by 

of  upon  the  following  articles  of  merchandise,  viz.  : 


Quantity. 

Description  op  Meechandise. 

Valite. 

Eate  or 
Tax. 

Amoit>'t  or 
Tax  Paid. 

on  which  an  allowance  or  drawback  is  claimed,  under  section  116  of  the  Excise 
Law,  approved  July  1,  1862. 

Collector. 

^^  The  goods  should  be  described  particularly  by  their  marks  or  otherwise. 

An  Invoice  must  accompany  this  certificate,  which  must  contain  every  item  required  by  the  Com- 
missioner.   Blanks  may  be  obtained  of  Messrs.  Fitch,  Estee  &  Co.,  3  Park  Place,  New  York. 


OATH  FOR  DRAWBACK— Internal  Revenue.' 
(  Decision  No.  64.  ) 


State  of. 


of  and  State  aforesaid,  being  duly 

according  to  law,  depose    and  say    as  follows,  to  wit :  That  upon  the  day  of 

A.D.,  186  ,  the  Internal  Revenue  Tax  of  Too"  dollars, 

was  paid  to  Esq.,  Collector  of  Internal  Revenue  for  the 

District,  in  the  State  of  as  per  certificate  hereto  annexed,  upon  the 

following  described  articles  of  merchandise,  viz.  : 

That  upon  the  day  of  186  ,  there  was  exported  from 

the  Port  of  the  quantity  and  amount  of  said  merchandise,  so  certi- 

fied to  have  been  exported  by  the  officer  of  the  Customs,  whose  certificate  is  hereto 
annexed,  which  exportation  took  place  at  the  date  and  in  the  manner  therein  men- 
tioned. That  the  said  merchandise  so  exported  is  the  identical  merchandise  upon 
which  the  said  tax  was  paid,  as  above  mentioned.  And  deponent  further  say  that 
justly  entitled  to  claim  the  sum  of  Too"  dollars, 

aas  an  allowance  or  drawback  on  the  said  merchandise,  and  therefore  make 

ithis  demand  for  the  same. 

(Signe<l)        

and  subscribed  before  me,  this  day  of  A.D.  186  . 

In  testimony  whereof,  I  have  hereto  affixed  my  hand  and  official  seal. 

. Notary  Public. 

*  Furnished  by  Fitch,  Estee  &  Co. 


BLANK   FORMS.  179 

ANNUAL  LIST  NOTICE  AND  DEMAND. 

(Section  19.) 


Office  of  the  Collector  of  Internal  Eevenue, 
Collection  District,  State  of 


186 


The  annual  Tax  assessed  upon  you,  according  to  the  list  of  the  Assessor  of  thia 
District,  amounts  to  the  sum  of  dollars. 

The  same  not  having  been  paid  within  the  time  required  by  the  Internal  Rev- 
enue Law,  and  by  publication,  you  are  liable  to  pay  ten  per  centum  additional  upon 
the  amount  thereof,  as  provided  in  the  19th  Section  of  said  Act,  and  demand  is 
hereby  made  upon  you  for  the  said  Tax,  with  the  additional  ten  per  cent.  If  not 
paid  within  ten  days  after  this  demand,  the  law  provides  for  the  collection  thereof 
by  distraint  and  sale. 

Payment  may  be  made  at 

Amount  of  Tax,  $  Penalty,  10  per  cent,  $  Tottil,  $ 


Collector  Distidct. 


DEMAND  FOE  TAX  ON  LICENSES  other  than  those 

INCLUDED    IN   THE   AnNUAL   LiST. 

(Section  58.) 


Office  of  the  Collectoe  of  Internal  Eevenue, 
Collection  District,  State  of 


M 186 


A  Duty  or  Tax  under  the  Excise  Law  of  the  United  States,  amounting  to 
dollars,  being  for  License  as  has  been  assessed 

against  you,  and  returned  to  me  by  the  Assessor  of  this  District. 

You  will  please  pay  the  same  without  delay.  If  not  paid  immediately,  it  is  my 
duty  to  enforce  payment  by  distraint  upon  your  property,  and  you  will  also  incur 
a  penalty  of  three  times  the  amount  of  the  above  tax. 


Payment  may  be  made  at 


Collector  District. 


180  BLANK   FORMS. 

DEMAND  FOR  TAX  OK  AUCTION  SALES. 

(Section  76.) 


Office  of  the  Collector  of  Internal  Eevenue, 
Collection  District,  State  of 


18G 


Your  monthly  return  of  Auction  Sales  for  the  month  of  has  been 

transmitted  to  this  office  by  the  Assessor^  and  the  Taxes  assessed  thereon,  amount- 
ing to  $  are  now  due,  which  you  will  please  pay  without  delay. 

If  not  paid  immediately,  it  is  my  duty  to  enforce  payment  by  distraint  upon  your 
property,  and  you  will  also  incur  a  penalty  of  $500. 


Payment  may  be  made  at 


Collector  District. 


DEMAND  FOR  TAX  ON  MANUFACTURES. 

(Section  69. ) 


Office  of  the  Collector  of  Internal  Eetenue, 
Collection  District,  State  of 


186 


Your  monthly  return  of  manufactures  sold  or  delivered  for  the  month  of 
has  been  returned  to  this  ofSce  by  the  Assessor,  and  the  duties  assessed  thereon, 
amounting  to  $  are  now  due,  and  must  be  paid  within  ten  days  after 

receipt  of  this  notice.  If  not  so  paid,  the  amount  of  said  Tax,  and  the  expenses  of 
Levy,  will  become  a  lien  upon  your  real  and  personal  estate,  to  be  enforced  by 
distraint. 

Also,  ly  section  70  of  the  law,  neglect  to  pay  said  Tax  within  said  time,  works 
a  forfeiture  to  the  United  States  of  your  goods,  wares,  and  merchandise  manu- 
factured and  unsold. 


Payment  may  be  made  at 


Collector  District. 


BLANK   FORMS.  181 

DEMAND  FOE  DUTY  on  Slaughtered  Animals. 
(Section  79.) 


Office  of  the  Collectoe  of  Internal  Eevence, 
Collection  District,  State  of 


Your  monthly  return  of  Slaughtered  Animals,  for  the  month  of  has 

been  transmitted  to  this  office  by  the  Assessor,  and  is  now  due.  The  amount  of 
tax  thereon  is  $  which  you  will  please  pay  without  delay. 

If  not  paid  immediately,  it  is  my  duty  to  enforce  payment  by  distraint  on  your 
property,  and  if  the  tax  is  fraudulently  withheld,  evaded,  or  attempted  to  be 
evaded,  a  penalty  of  $10  per  head  for  each  animal  slaughtered  is  incurred. 


Payment  to  be  made  at 


Collector  District. 


DEMAND  FOE  TAX  on  Eailroad,  Steamboat,  and  Ferry- 
boat Eeceipts  for  carrying  Passengers. 

(Section  80.) 


Office  of  the  Collector  of  Internal  Revenue, 
Collection  District,  State  of 


186 


The  monthly  return  of  the  gross  amount  of  receipts  of  the  Company, 

for  the  transportation  of  passengers,  for  the  month  of  has  been  transmitted 

to  this  office  by  the  Assessor,  and  the  Tax  assessed  thereon,  amounting  to  $ 
is  now  due,  which  you  will  please  pay  without  delay. 

If  not  paid  immediately,  it  is  my  duty  to  enforce  payment  by  distraint  upon  the 
property  of  said  Company,  and  every  attempt  to  evade  payment  incurs  a  penalty 
of  $1,000. 


Payment  may  be  made  at 


Collector  District. 


182  BLANK   FORMS. 

DEMAND  FOR  TAX  and  Five  pee  Cent.  Additional. 

(Under  Section  80.) 


Office  of  the  Collectoe  of  Internal  Eevenue, 
Collection  District,  State  of 


186 


The  Company,  having  neglected,  for  the  space  of  five  days  after  the 

time  required  by  law,  to  make  return  of  the  gross  amount  of  their  receipts  for  the 
transportation  of  passengers  for  the  month  of  the  Assessor  of  the  Dis- 

trict proceeded  to  estimate  the  amount  of  such  receipts,  and  assess  the  Tax  payable 
thereon,  as  requhed  by  Section  80  of  the  Excise  Law,  and  made  return  of  the  same 
to  this  office,  on  the  day  of  186  .     Said  tax,  amounting 

to  $  with  five  per  centum  thereon,  in  all  S  must  be  paid 

within  Five  Days  from  the  date  of  said  return,  and  if  not  so  paid,  it  is  my  duty  to 
distrain  upon  the  property  of  the  said  Company. 


Payment  may  be  made  at 


Collector  District. 


DEMAND  FOR  TAX  on  Receipts  of  Toll  Bkidges. 

(Section  80.) 


Office  of  the  Collector  of  Internal  Revenue, 
Collection  District,  State  of 


186 


The  monthly  return  of  the  gross  amount  of  receipts  for  tolls  by 
for  the  month  of  has  been  transmitted  to  this  office  by  the  Assessor, 

and  the  Tax  assessed  thereon,  amounting  to  $  is  now  due,  which 

must  be  paid  without  delay. 

If  not  paid  immediately,  it  is  my  duty  to  enforce  payment  by  distraint  upon  the 
property  of  said  and  every  attempt  to  evade  payment  incurs  a 

penalty  of  $1,000. 


Payment  to  be  made  at 


Collector  District. 


BLANK   FOEMS.  183 

DEMAIS^D   FOE  TAX   ON   ADYEPvTISEME]^TS. 

(  Section  88. ) 

Office  of  the  Colleotoe  of  Inteenal  Eevenue, 
Collection  District,  State  of    


M 186  . 

Your  quarterly  list  of  the  gross  amount  of  receipts  on  Advertisements,  and  the 
duties  which  have  accrued  thereon,  for  the  quarter  ending  on  the  day  of 

186  ,  was  returned  to  this  oifice  by  the  Assessor  on  tlie  day 

of  186  .    If  said  duties,  amounting  to  S  are  not  paid  within 

thirty  days  from  the  date  of  the  above  return,  five  per  centum  will  be  added  there- 
to, and  the  whole  amount  will  be  collected  by  distraint  upon  your  property. 

In  case  of  fraud  or  evasion,  or  if  the  duty  is  withheld,  a  penalty  of  $500  is  in- 
curred for  each  offense. 

Payment  to  be  made  at 


Collector        District,  State  of 


MONTHLY  ACCOUNT  OF  ASSESSOR'S  CLEEK. 

Act  March  3,  18G3— p.  128. 


The  United  States  (Office  of  Internal  Eevenue), 

To Dr. 

For  clerical  services  rendered  in  the  OfSce  of  Esq. ,  Assessor  of  Internal 

Eevenue  for  the  Collection  District  of  as  follows  : 

From  the  day  of  186  to  the 

day  of      •  186      inclusive,  days, 

at  S  per         

Deduct  Internal  Revtnue  tax  on  excess  over  $600  per  an. 


Eeceived  payment, 

, Clerk. 

I^  Assessor  of  the  Collection  District  of,  do 

hereby  certify,  imder  oath,  that  the  above  account  is  just  and  correct,  that  the 
rates  charged  are  as  agreed  with  the  Clerk  employed  ;  that  the  services  as  stated 
were  necessary  in  the  discharge  of  the  official  business  of  my  office ;  that  they  have 
been  faithfully  performed,  and  that  the  charges  therefor  are  reasonable,  not  ex.;- 
ceeding  the  i;sual  rates. 

Sworn  and  subscribed  before  me  this ) 
day  of  186  .  \ 


184: 


BLANK    FOKMS. 


W. 

O 
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c/2  1 

CQ  CO 

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2  Q. 


« 

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s 

s 

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OD 

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s 

s 

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I  hereby  certify  that  I  have  examined  the  above  account,  that  the  sei-vices 
have  been  faithfully  rendered  as  stated,  and  that  the  charges  are  just  and  in  accord- 
ance with  the  law.  ,  Assessor         District,  State  of 

Received  of  Collector  of  the  District  of  the 

:sum  of  T'o  0"  dollars,  in  full  payment  of  the  above  account. 

Dated  at  this         day  of  186  . 

Assistant  Assessor. 


Note.— To  be  signed  in  duplicate,  the  original  to  be  transmitted  to  the  Commissioner  of  Internal 
'Eevenuo  with  the  CoUeotor's  statement  of  disbursements ;  the  duplicate  to  be  filed  in  the  Collec- 
'.  tor's  OfBce. 


BLANK   FORMS.  185 

(39.) 

APPLICATION  FOR  PERMIT  TO  REMOVE  TOBACCO 

UNDER  Bond  for  Exportation. 

hereby  request  permission  to  remove,  for  the  purpose  of  exportation, 
frt)m  the  manufactory  carried  on  by  in  the  of  County  of 

and  State  of  the  following  described  tobacco,  to  wit : 

which  tobacco  was  inspected  by  Inspector, 

on  the  day  of  A.D.  186    . 

(Signed) 


OATH  OF  APPLICANT. 

The  said  being  duly  deposes  and  says,  that    he 

desire      a  permit  to  remove  the  above  tobacco  from      he        manufactory  for  the 
purpose  of  exportation,  and  for  no  other  purpose  whatever. 


(Signed) 


Sworn  and  subscribed  before  me, 
this  day  of  A.D.  18G  . 


Collector. 


OATH  OF  IXSPECTOR. 

I,  Inspector  of  Tobacco  for  the  District,  and  State 

of  do  hereby  certify,  that  on  the  day  of  I 

inspected  the  above-mentioned  lot  of  tobacco,  and  found  the  same  to  be  as  follows, 
to  -srit :  weighing  pounds ;  and  that  the  same  was 

marked  by  me  in  the  manner  required  by  the  34;th  section  of  the  amendments  to 
the  Excise  Law,  approved  March  3d,  1863. 

(Signed) 


Inspector, 
le,^ 
this        day  of  A.D.  186 


Sworn  and  subscribed  before  me,  ) 


Collector. 


186  BLANK   FORMS. 

BOND  TO  EXPOET  TOBACCO. 

Kxow  AIL  Men  by  these  Peesents,  That  we  are  held  and 

firmly  bound  nnto  the  United  States  of  America,  in  the  full  and  just  sum  of 
dollars,  money  of  the  United  States,  to  which  payment,  well  and 
truly  to  be  made,  we  bind  ourselves,  jointly  and  severally,  our  joint  and  several 
heirs,  executors,  and  administrators,  firmly  by  these  presents.  Sealed  with  our 
seals,  and  dated  this  day  of  in  the  year  one  thousand  eight  hun- 

dred and  sixty- 

Tlie  condition  of   the  foregoing   obligation   is   such,   that  whereas   the  said 
ha        received  a  permit  to  remove,  for  the  purpose  of  exportation, 
of  tobacco,  weighing  pounds,  and  described  as  follows,  viz.  : 

Brand  ;  Marks  ;  from' the  manufactory  carried  on  by      h 

situated  in  the  of  County  of  and  State  of 

Now,  THEEEFOKE,  if  the  Said  shall  export  the  said  tobacco,  or  pay 

the  full  amount  of  excise  duties  thereon  accrued,  with  interest,  at  the  rate  of  six 
per  cent.,  to  the  Collector  to  whom  this  bond  is  given,  within  days  from 

the  date  hereof,  then  the  above  obligation  to  be  void  and  of  no  effect,  otherwise  to 
abide  and  remam  in  full  force  and  virtue. 

Sealed  and  delivered  in  the  presence  of  us— 


(40.) 
PEKMIT  TO  KEMOYE  TOBACCO  FOR  EXPORTATION". 

Office  of  the  Collectoe  of  Internal  Eevenue, 

District,  and  State  of 


186  . 


Permission  is  hereby  given  to  to  remove  for  exportation  from 

manufactory,  situated  in  the  of  State  of 

the  following  described  tobacco  :  the  said 

having  made  oath  that  he  desire  to  remove  the  same  for  the  purpose  of  ex- 
portation, and  no  other,  the  Inspector  of  this  district  having  first  inspected  and 
marked  the  same  according  to  law  ;  and  the  said  having  executed  a 

bond  to  the  United  States,  with  sufficient  sureties,  in  the  sum  of  dollars, 

conditioned  that  the  said  tobacco  shall  be  exported,  or  the  duties  thereon,  with 
interest,  paid,  within  days  from  the  date  thereof. 

Collector. 


BLANK   FOEMS. 


187 


OATH  OF  INSPECTOR  OF  TOBACCO. 

I,  Inspector  of  Tobacco  for  the  District  and 

State  of  do  solemnly  swear  that  I  will  faithfully  perform  the  duties  of 

said  office  to  the  best  of  my  ability,  and  according  to  law,  and  under  such  regula- 
tions as  have  been  or  may  hereafter  be  prescribed  by  the  Commissioner  of  Internal 
Eevenue,  in  reference  to  the  Inspection  of  Tobacco ;  and  I  further  swear  that  I 
have  never  voluntarily  borne  arms  against  the  United  States  since  I  have  been  a 
citizen  thereof ;  that  I  have  voluntarily  given  no  aid,  countenance,  counsel,  or  en- 
couragement to  persons  engaged  in  armed  hostility  thereto ;  that  I  have  neither 
sought,  nor  accepted,  nor  attempted  to  exercise  the  functions  of  any  office  what- 
ever, imder  any  authority,  or  pretended  authority,  in  hostility  to  the  United 
States  ;  that  I  have  not  yielded  a  voluntary  support  to  any  pretended  government, 
authority,  power,  or  constitution,  within  the  United  States,  hostile  or  inimical 
thereto.     And  I  do  further  that,  to  the  best  of  my  knowledge  and  ability, 

T  will  support  and  defend  the  Constitution  of  the  United  States  against  all  enemies, 
foreign  and  domestic  ;  that  I  will  bear  true  faith  and  allegiance  to  the  same  ;  that 
I  take  this  obligation  freely,  without  any  mental  reservation  or  purpose  of  evasion  ; 
and  that  I  will  well  and  faithfully  discharge  the  duties  of  the  office  on  which  I  am 
about  to  enter  :  So  help  me  God. 

and  subscribed  before  i 
me,  this        day  of  A.D.  186    .  j 


MONTHLY  EETUEN  of  Peoprietakt  Akticles  Sold 
WITHOUT  Stamps. 


Account  of  the  denominations  and  quantities  of  Proprietary  Articles  known  as 
manufactured  or  made  and  sold  by 
No.  street,  in  the  Collection  District  of 

which  were  liable  to  a  stamp  tax  under  the  Excise  Laws  of  the 
United  States,  but  which  were  sold,  or  removed  for  consumption  or  sale,  without 
having  the  proprietary  stamp,  denoting  the  duty  upon  such  article,  affixed  thereto, 
from  the        day  of  18G  ,  tofhe        day  of  186  ,  both  days  inclusive. 


Name  of  Peopeietaey  Aeticle. 

Total  Number 

OF  Akticles 

Mamijfactueed 

AND  Sold. 

Retail 
Price  of 

EACn 

Aeticle. 

Value  of 

Stamp  to  be 

Paid  foe. 

Total  Amount  of 
Tax  due  the 
United  States. 

Dollars. 

Cents. 

I  of  do  that  the  above  accounts  are,  to  the 

best  of  my  knowledge  and  belief,  the  whole  quantities  which  were  manufactured, 
issued,  sold,  or  removed  for  consumption  or  sale  by  as  afore- 

said, and  which  were  liable  to  stamp  duty  under  the  Excise  Laws  of  the  United 
States. 

and  subscribed  before  me  ) 
this        day  of  A.D.  186    .  J 


188  *  BLAJS'K   FORMS. 


BOXD  OF   COLLECTOE  for  Stamps,  etc.,  Furnished. 

Know  all  Men  by  these  Presents,  That  we  are  held  and 

firmly  bound  unto  the  United  States  of  America,  in  the  full  and  just  sum  of 
dollars,  money  of  the  United  States,  to  which  payment,  well  and 
truly  to  be  made,  we  bind  ourselves,  jointly  and  severally,  our  joint  and  several 
heirs,  executors,  and  administrators,  firmly  by  these  presents.  Sealed  with  our 
seals,  and  dated  this  day  of  in  the  year  one  thousand  eight  hun- 

dred and  sixty-three  (1863). 

The  condition    of   the    foregoing   obligation   is   such,   that    tvhereas   the    said 
has  been,  pursuant  to  law,  appointed  Collector  of  Internal  Revenue 
for  the  And  whereas,  under  the  provisions  of  the  16th  section  of  an 

act  entitled  ' '  An  act  to  amend  an  act,  entitled  '  An  act  to  provide  internal  revenue 
to  support  the  Government  and" pay  interest  on  the  public  debt,'  approved  July  1st, 
1862,  and  for  other  purposes,"  approved  March  3,  18G3,  the  Commissioner  of  In- 
ternal Eevenue  is  authorized  to  furnish,  supply,  and  deliver  to  the  Collector  of  any 
District,  where  the  facilities  for  the  procurement  and  distribution  of  stamped  vel- 
lum, parchment,  or  paper,  or  adhesive  stamps  are  or  shall  be  insufficient,  a  suitable 
quantity  or  amount  of  such  stamped  vellum,  parchment,  or  paper,  and  adhesive 
stamps,  without  prepayment  therefor  :  And  whereas,  the  Commissioner  of  Internal 
Eevenue  hath,  pursuant  to  the  provisions  of  said  section,  delivered  to  the  said 
Collector  as  aforesaid,  a  suitable  quantity  of  said  stamped  vellum, 
parchment,  or  paper,  and  adhesive  stamps  :  Now,  therefore,  if  the  said 
shall  make  a  faithful  return,  whenever  so  requked,  of  the  moneys  received  by  him 
for  such  stamped  vellum,  parchment,  or  paper,  and  adhesive  stamps,  as  have  been 
or  may  hereafter  be  delivered  to  him,  and  of  all  quantities  or  amounts  thereof  un- 
disposed of,  whenever  required  so  to  do,  and  shall  make  monthly  payments  for  all 
quantities  and  amounts  sold,  or  not  remaining  on  hand,  and  shall  do  and  perform 
all  other  acts  of  him  required  to  be  done  in  the  premises,  according  to  law,  then  the 
above  obligation  to  be  void  and  of  no  effect,  otherwise  to  be  and  remain  in  full  force 
and  virtue. 

Sealed  and  delivered  in  the  presence  of  us— 


'W  The  following  instructions  must  be  particularly  observed  and  complied  with,  viz. : 

1st.  The  Christian  names  must  be  written  in  the  body  of  the  bond  in  full,  and  so  signed  to  the 
bond. 

2(1.  A  seal  of  wax  or  wafer  to  be  attached  to  each  signature. 

8d.  Each  signature  must  be  made  in  the  presence  of  two  persons,  who  must  sign  their  names  as 
witnesses. 

4th.  Each  surety  must  make  and  sign  an  affidavit  of  the  amount  he  is  worth  after  paying  his 
just  debts. 

6th.  A  district  judge  or  attorney  of  the  United  States,  or  a  clerk  of  a  court  of  record,  under  the 
seal  and  designation  of  the  court,  county,  and  State,  must  certify  that  the  sureties  are  suf- 
ficient to  pay  the  penalty  of  the  bond. 

6th.  The  aflldavits  of  the  sureties  must  be  taken  and  signed  before  an  officer  authorized  to  ad- 
minister oaths  generally.  The  officer  must  certify  that  he  administered  the  oaths.  If  the 
magistrate  is  not  a  judge  of  the  United  States  court,  his  authority  to  administer  oaths 
must  be  certified  by  the  clerk  of  a  court  of  record,  having  official  knowledge  of  that  fact. 

7th.  Bond  to  be  dated. 

Slh.  There  must  be  three  sureties  to  the  bond. 

0th.  A  flfty-cent  Internal  Eevenue  stamp  must  be  affixed  and  canceled. 


BLANK   FOKMS.  189 


BOND  OF  MANUFACTURER  of  Medicines,   etc.,  in  a 
Bonded  Wakeiiouse. 

Know  all  Men  by  these  Presents,  That  we  are  held  and  firmly 

bound  unto  the  United  States  of  America,  in  the  full  and  just  sum  of 
thousand  dollars,   money  of  the  United  States,   to  which  paj'mcnt,   well  and 
truly  to  be  made,  we  bind  ourselves,  jointly  and  severally,  our  joint  and  several 
heirs,  executors,  and  administrators,  firmly  by  these  presents.     Sealed  with  our 
seals,  and  dated  this  day  of  in  the  year  of  our  Lord  one  thousand 

eight  hundred  and  sixty- 

The  condition    of   the    foregoing   obligation   is   such,   that    whereas   the    said 
of  hath,  pursuant  to  law,  been  authorized  to  manufacture 

mediciufes,  preparations,  compositions,  perfumery,  and  cosmetics,  in  a  bonded  ware- 
house, class  two,  situated  agreeably  to  the  28th  section  of  an  act  en- 
titled ' '  An  act  to  amend  an  act,  entitled  '  An  act  to  provide  internal  revenue  to 
support  the  Government  and  pay  interest  on  the  public  debt,'  approved  July  1st, 
1862,  and  for  other  purposes,"  passed  March  3d,  1863,  for  cxpoi-tation  only,  as  in 
said  act  is  provided.  Now,  therefore,  if  the  said  shall  well  and  truly 
keep  and  observe  the  laws  of  the  United  States  in  that  behalf  provided,  which 
have  been  or  which  shall  hereafter  be  passed,  and  all  regulations  duly  made  in  re- 
lation to  said  manufactures,  and  to  the  exportation  and  account  of  and  return  of 
articles  so  manufactured  according  to  law,  then  the  above  obligation  to  be  void  and 
of  no  effect,  otherwise  it  shall  abide  and  remain  in  full  force  and  virt^le. 

Sealed  and  delivered  in  the  presence  of — 


FORMS    OF   NOTICES 


The  following  forms,  although  not  prescribed  by  the  Commissioner,  have  been 
generally  adopted  and  used  by  the  Assessors  and  Collectors,  being  deemed  suitable 
for  the  purposes  designed. 


ASSESSOR'S  NOTICE. 


U.  S.  Inteknai.  Revenue, 
Collection  District,  State  of  _ 


Assesso}-'s  Office /Street. 

Having  been  appointed  by  the  President  of  the  United  States 
Assessor  for  the  Collection  District  of  the  State  of 

embracing  the  "Wards  of  the  city  of 

county  of  under  the  "  Act  to  provide  internal  revenue  to 

support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862;  I  have  entered  on  the  discharge  of  my 
duty  by  dividing  the  District  into  a  convenient  number  of  Assessment 
Districts,  and  have  appointed  one  Assistant  Assessor  to  each  District, 
in  accordance  with  the  jDrovisions  of  the  third  section  of  said  act. 

The  following  are  the  arrangements  and  numbers  of  the  Divisions, 
or  Assessment  Districts,  with  the  names  and  residences  of  the  several 
Assistant  Assessors  : 

Division  1.— All  that  part  of  the  Ward,  lying  west  of 

street,  and  including  the  side  of  said  street. 

residence,  No.  street. 

Division  2. — All  that  part  of  the  Ward  lying  east  of 

street,  and  including  the  side  of  said  street. 

residence  street. 

The  Assistant  Assessors  may  be  found  at  their  residences  [or  offices, 
as  the  case  may  be],  morning  and  evening,  before  and  after  business 
hours,  the  balance  of  the  day  they  will  be  employed  in  collecting 
lists,  and  making  valuations  in  their  districts. 

All  persons  subject  to  taxation,  or  owning,  possessing,  or  having 
the  care  or  management  of  any  property  Uable  to  duty  or  tax,  within 

Note.— Thi8  form  may  be  adapted  to  country  as  well  as  city  Districts  by  the  propor  description 
of  the  Districts  and  Divisions. 


FORMS   OF   NOTICES.  191 

or  out  of  the  Assessment  Division  where  they  reside,  manxifacturers, 
persons,  pailnerships,  etc.,  entitled  to  h'cense,  auctioneers,  persons 
owning,  possessing,  or  keeping  any  carriage,  yacht,  billiard  table, 
plate  of  gold  or  plate  of  silver  kept  for  use,  persons  slaughtering 
cattle,  hogs,  and  sheep,  proprietors  of  railroads,  steamboats,  etc., 
newspapers,  persons  subject  to  income  duty,  executors,  trustees,  etc., 
and  all  others  required  by  law,  must  make  out  and  present  to  the 
Assistant  Assessor  of  the  Assessment  Division  where  they  reside, 
or,  in  case  of  license,  where  they  design  to  carry  on  such  business, 
the  lists,  returns,  applications,  etc.,  as  by  law  required.  Requisite 
blanks  will  be  furnished,  on  apphcation,  to  the  Assistant  Assessor. 


Assessor. 
City  of  County  of  186     . 


COLLECTOil'S  NOTICE. 


United  States  Internal  Revenue, 
Collection  District,  State  of  


Collector's  Office,  JVo.  Street,  City  of 


Having  been  appointed  by  the  President  of  the  United  States 
Collector  of  United  States  Internal  Revenue  for  the  District  of 

the  State  of  ,    Notice  is  hereby  given  that  an  office  for  the 

collection  of  said  revenue  has  been  opened  at  ]Sr<».  street, 

where  distillers  of  spirits  and  coal  oil,  brewers,  rectifiers- 
manufacturers,  and  aU  other  persons  whose  appHcations  for  license 
have  been  filed  with  the  Assessor  of  said  District,  will  call  and  pay 
their  taxes  and  obtain  their  licenses.     Said  District  comprises  the 
in  the  county  of  .     Also,  that  I  have  appointed 

and  Deputy  Collectors,  and  Inspector 

of  spirits,  oils,  and  tobacco. 

United  States  currency  and  bankable  money  received  for  taxes. 
Office  hours  from  a.m.  until  p.m.  daily. 


Collector  of District,  State  of 

Dated  at  18    . 


192  FOKMS   OF   NOTICES. 

ASSESSOK'S  ADYERTISEMENT. 

Section  15, 2^-  6. 
United  States  Excise  Tax, 
. Collection  District,  State  of  

Comprising  the*  Wards  of  the  of  County  of 

Notice  is  hereby  given,  that  the  lists  of  valuations  and  enumera- 
tions of  property,  subject  to  tax  under  the  "  Act  to  provide  internal 
revenue  to  support  the  Government  and  to  pay  interest  on  the  public 
debt,"  approved  July  1,  1862,  and  the  amendatory  act  approved 
March  3,  1863,  made  and  taken  by  the  several  Assistant  Assessors 
of  said  Collection  District,  will  remain  open  for  the  examination  of 
all  persons  interested  for  the  space  of  fifteen  days  from  the  date 
hereof,  at  my  office,f  No.  street,  between  the  hours  of 

A.M.  and  P.M.     And  immediately  after  the  expiration  of  the 

said  fifteen  days,  on  the  and  days  of  I 

will  receive  and  determine  all  appeals  relative  to  erroneous  or  ex- 
cessive valuations  or  enumerations  made  and  taken  by  the  said 
Assistant  Assessors.  All  appeals  to  the  Assessor  as  aforesaid  must 
be  made  in  writing,  and  specify  the  particular  cause,  matter,  oi 
thing  respecting  which  a  decision  is  requested,  and  state  the  ground 
or  jirinciple  of  inequality  or  error  complained  of. 


Assessor. 
Dated  at  186     . 


COLLECTOK'S  ADYEKTISEMENT. 

«  Section  19,  j»J>.  17. 

United  States  Internal  Revenue, 
. Collection  District,  State  of 


Collector's  Office,  JSfo. Street, 

Pursuant  to  the  provisions  of  Section  19  of  an  act  entitled  "An 
act  to  provide  internal  revenue  to  support  the  Government  and  to 
pay  interest  on  the  public  debt,"  approved  July  1,  1862,  notice  is 
hereby  given  to  all  persons  liable  to  pay  duties  or  taxes  under  said 
act,  in  the  District  of  the  State  of  that  the  Col- 

lector of  said  District  has  received  from  the  Assessor  thereof  his 

*  This  form  may  be  adapted  to  country  Districts  by  appropriate  words  dcscriptire  of  t!io 
District. 
t  For  the  country  District,  say  "  at  the  ofBce  of  In  the  town  of  in  the 

Division  of  said  Collection  District,  between  the  tours  of,"  etc. 


FORMS    OF   XOTICES.  193 

auuual  collection  list  pursuant  to  tlic  provisions  of  Section  19  of  said 
act ;  that  the  duties  and  taxes  assessed  by  the  said  Assessor  have 
become  due  and  payable ;  that  the  said  Collector,  or  his  deputy,  will 
attend  for  the  collection  of  the  same,  at  his  office,  No.  street, 

in  the  city  of  from  and  after  the  instant,  until  the 

day  of  186      [if  for  the  country,  say,  "at  the  places 

and  times  designated  as  follows  :  At  in  the  county  of 

from  the  day  of  to  the  day  of  at 

etc.] ;  and  that  all  persons  who  shall  neglect  to  pay  the  duties  and 
taxes  so  as  aforesaid  assessed  upon  them,  to  the  said  Collector,  within 
the  period  of  time  above  specified,  shaU  be  liable  to  pay  ten  per 
centum  additional  upon  the  amount  thereof.  Said  District  embraces 
the  in  the  county  of 

Office  hours  from        a.m  until        p.m. 

United  States  currency  and  bankable  money  received  in  payment 
of  taxes. 


Collector District,  State  of . 

13 


LEGAL    FORMS 


The  following  Forms  are  prepared  and  kept  for  sale  by  the  publishers  of  this  work, 
Messrs.  Fitch,  Estee  &  Co.,  Stationers,  3  Park  Place,  New  York,  who  pay  special 
attention  to  the  requirements  of  the  Assessors  and  Collectors  of  Internal  Revenue. 

(1.) 

WAREANT— Manufactureks. 
Sec.  19,j9.  17. 
TJjsiTED  States  or  AMEPacA, 

Collection  District,  State  of 


To  ,  Deputy  Collector : 

"Whekeas,  in  pursuance  of  the  provisions  of  an  act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Govei'ument  and  to  pay  interest  on  the  pubhc  debt," 
approved  July  1st,  1862  ;  of  said  Collection 

District  of  ha      become  chargeable  with  and 

indebted  to  the  United  States  in  the  sum  of  -j-o  ^  dollars, 

for  duties  due  and  payable  to  the  United  States,  upon  manufactured 
goods,  subject  to  excise  tax,  made  by  and  sold 

or  removed  from  manufactory,  for  sale  or  consumption  prior 

and  up  to  the  day  of  186     ,  which  sum  of  % 

has  been  demanded  of  said  which     he     ha    hitherto 

refused  and  neglected  to  pay :  And  Whereas,  more  than  ten  days 
have  elapsed  since  said  duties  became  payable,  and  the  parties  so 
charged  therewith  stUl  neglect  and  refuse  to  pay  the  same :  Now, 
therefore.  You  are  Hereby  Commanded  to  distrain  upon  all  the 
goods,  chattels,  eftects,  and  real  estate  of  the  said 
or  so  much  thereof  as  may  be  necessary  for  the  payment  of  the  said 
sum  of  ^  and  also  for  the  payment  of  all  reasonable  expenses 

of  said  distraint.  And  you  wiU  keep  the  said  property  so  distrained 
in  your  possession,  and  do  all  things  needful  and  necessary  to  be  done 
in  the  premises  as  required  by  said  act,  before  the  sale  thereof.  And 
for  so  doing,  this  shall  be  your  warrant,  of  which  make  due  service, 
and  return  to  me  at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

of  Anno  Domini  186     . 


Collector  of  Internal  Hevenue. 
District  of 


LEGAL  i-OEMS.  195 

(2.) 
"WARKANT — Slaughtered  Anoials. 
Sec.  19,  1).  ir. 
UxiTED  States  of  America, 

Collection  Disti-ict,  State  of 


To  ,  Deputy  Collector. 

Whereas,  in  pursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862;  of  said  Collection 

District  of  ha      become  chai-geable  with  and 

indebted  to  the  United  States  in  the  sum  of  y-^-^  dollars, 

for  duties  due  and  payable  to  the  United  States,  upon  slaughtered 
for  the  month  of  186      ,  which  sum  oi' 

$  has  been  demanded  of  said  which 

hitherto  refused  and  neglected  to  pay :  Ast>  Whereas,  more  than 
ten  days  have  elapsed  since  said  duties  became  payable,  and  the 
parties  so  charged  therewith  still  neglect  and  refuse  to  pay  the  same : 
Now,  THEREFORE,  You  ARE  Hereby  Commakded  to  distraiu  upon 
all  the  goods,  chattels,  and  effects  of  the  said  or  so 

much  thereof  as  may  be  necessary  for  the  j^ayment  of  the  said  sum 
of  $  and  also  for  the  payment  of  all  reasonable  expenses  of 

said  distraint.  And  you  will  keep  the  said  property  so  distrained  in 
your  possession,  and  do  all  things  needful  and  necessary  to  be  done 
in  the  premises  as  required  by  said  act,  before  the  sale  thereof  And 
for  so  doing  this  shall  be  your  warrant,  of  which  make  due  service, 
and  return  to  me  at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

of  Anno  Domini  186     . 


Collector  of  Internal  Mevejiue. 
District  of 


196  LEGAL   FORMS. 

WARKANT— Annual  List. 

United  States  of  xVmerica, 

. Collection  District,  State  of 


To  Deputy  Collector. 

Whereas,  in  pursHance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862  ;  of  said  Collection  District 

of  ha      become  chargeable  with  and  indebted  to  the 

United  States  in  the  sum  of  jo^  dollars,  for  the  tax        which 

w        assessed  upon  the  said  and  returned  to  me  in  the  annual 

list  for  the  year  186  ,  to  which  sum  it  became  necessary  to  add  ten 
per  centum,  amounting  to  $  being  the  penalty  for  neglect  to 

pay  the  said  tax  when  the  same  became  due,  which  sum  of  $ 
together  with  said  penalty  of  ten  per  centum  has  been  demanded  of 
the  person  so  chargeable  therewith,  which  he  ha  hitherto  re- 
fused and  neglected  to  pay:  And  Whereas,  more  than  ten  days 
have  elapsed  since  payment  of  the  said  tax  and  the  said  penalty 
was  demanded,  and  the  person  so  chargeable  therewith  still  neg- 
lect and  refuse  to  pay  the  same :  You  are  hereby  Commanded 
to  distrain  upon  so  much  of  the  goods,  chattels,  and  effects  of  the 
said  if  any  such  can  be  found,  as  may  be  necessary  for  the 

payment  of  the  said  sum  of  $  together  with  the  said  2>enalty, 

and  also  for  the  payment  of  all  reasonable  expenses  of  said  distraint. 
And  you  will  keep  the  said  property  so  distrained  in  your  possession, 
and  do  all  things  needful  and  necessary  to  be  done  in  the  j^remises  as 
required  by  said  act,  before  the  sale  thereof.  But  in  case  sufficient 
goods,  chattels,  and  efiects  can  not  be  found,  then  you  are  hereby 
commanded  to  seize  so  much  of  the  real  estate  of  said  as 

may  be  necessary  for  the  purposes  aforesaid.  And  for  so  doing,  this 
shall  be  your  warrant,  of  which  make  due  service,  and  return  to 
me  at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

of  Anno  Domini  186     . 


Collector  of  Ij denial  JRevenue. 
District  of 


LEGAL   FOKMS.  197 

(3.) 
WARRAi^T — Distillers  and  Brewees. 
JSec.  55,  2^-  38. 
United  States  of  America, 

Collection  District,  State  of 


To  ,  Deputy  Collector. 

Whereas,  in  jiursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1832;  of  said  Collection 

District  of  ha       become  chargeable  with  and 

indebted  to  the  UniteLl  States  in  the  sum  of  y^  o  dollars, 

together  with  the  sum  of  ten  per  centum  thereon,  for  duties  due 
and  payable  to  the  said  United  States,  upon 

made  by  them  and  sold  or  removed  from  their  for 

sale  or  consumption  prior  and  up  to  the  day  of 

186       ,  which  sum  of  $        ,  together  with  said  penalty  of  ten 

l>er  centum  has  been  demanded  of  the  persons  so  chargeable  there- 
with which  they  have  hitherto  refused  and  neglected  to  pay :  And 
Whereas,  more  than  ten  days  have  elapsed  since  the  said  duties  and 
the  said  penalty  became  payable,  and  the  parties  so  chargeable  there- 
with still  neglect  and  refuse  to  pay  the  same :  You  are  Hereby 
Commanded  to  distrain  upon  all  the  stills,  boilers,  vats,  and  all  other 
implements  in  said  and  also  upon  all  the  liquors,  goods, 

chattels,  and  effects  of  the  said  or  so  much  thereof 

as  may  be  necessary  for  the  pa^onent  of  the  said  sum  of  $ 
together  with  the  said  penalty,  and  also  for  the  payment  of  all  rea- 
sonable expenses  of  said  distraint.  And  you  will  keep  the  said  prop- 
erty so  distrained  in  your  possession,  and  do  all  things  needful  and 
necessary  to  be  done  in  the  premises  as  required  by  said  act,  before 
the  sale  thereof.  And  for  so  doing,  this  shaU  be  your  warrant,  of 
which  make  due  service,  and  return  to  me  at  this  office 

Witness  my  hand  and  official  seal  at  this  day 

of  Anno  Domini  186     . 


Collector  of  Internal  Bevenue, 

District  of , 


198  LEGAL   FOEMS. 


(3|.) 
WAEEANT— License  not  in  Annual  List. 

United  States  of  Ameeica, 

Collection  District,  State  of  


To  ,  Deputy  Collector : 

Whereas,  in  pursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  Uiiited  States,  entitled  "  An  act  to  provide  internal  revenue  to 
support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862,  and  of  the  subsequent  acts  amendatory 
thereof  of  said  Collection  District  of 

ha      become  chargeable  with  and  indebted  to  the  United  States 

in  the  sum  of  too  dollars,  for  the  tax      which  w 

assessed  upon  the  said  for  Hcense  as  and  returned 

to  me  by  the  Assessor  in  the  list  for  the  month  of  186     , 

which  sum  of  $  has  been  demanded  of  the  person     so  charge- 

able therewith,  which  he  ha  hitherto  refused  and  neglected  to 
pay :  And  Whereas,  more  than  ten  days  have  elapsed  since  payment 
of  said  tax  was  demanded,  and  the  person  so  chargeable  there- 
with still  neglect  and  refuse  to  pay  the  same :  You  are  Hereby 
Commanded  to  distrain  upon  so  much  of  the  goods,  chattels,  and 
eifects  of  the  said  if  any  such  can  be  found,  as  may  be 

necessary  for  the  payment  of  the  said  sum  of  $  and  also  for 

the  payment  of  all  reasonable  expenses  of  said  distraint.  And  you 
will  keep  the  said  property  so  distrained  in  your  possession,  and  do 
all  things  needful  and  necessary  to  be  done  in  the  premises  as  re- 
quired by  said  act,  before  the  sale  thereof.  But  in  case  sufficient 
goods,  chattels,  and  effects  can  not  be  found,  then  you  are  hereby 
commanded  to  seize  so  much  of  the  real  estate  of  said 
as  may  be  necessary  for  the  purposes  aforesaid.  And  for  so  doing, 
this  shall  be  your  w^arrant,  of  which  make  due  service,  and  return 
to  me  at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

of  Anno  Domini,  186     . 


Collector  of  Internal  lievemce. 
District  of , 


LEGAL   rOKMS.  199 

"WAREANT — Eaileoads,  Steam  and  Ferry  Boats. 

Sectio7i  19,  p.  17. 

United  States  op  America, 

.  Collection  District,  State  of . 

To  Deputy  Collector. 

Whereas,  in  pursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862;  of  said  Collection 

District  of  ha      become  chargeable  with  and 

indebted  to  the  United  States  in  the  sum  of  -j-^g  dollars, 

for  duties  due  and  payable  to  the  United  States,  upon  the  gross 
amount  of  receipts  on  for  the  month  of 

186      ,  which  sum  of  $  has  been  demanded  of 

said  which  hitherto  refused  and  neglected  to 

pay ;  And  Whereas,  more  than  ten  days  have  elapsed  since  said 
duties  became  payable,  and  the  parties  so  charged  therewith  still 
neglect  and  refuse  to  pay  the  same :  Now,  therefore.  You  are 
Hereby  Commanded  to  distrain  upon  all  the  goods,  chattels,  and 
eftects  of  the  said  or  so  much  thereof  as  may  be  ne- 

cessary for  the  payment  of  the  said  sum  of  $  and  also  for 

the  payment  of  all  reasonable  expenses  of  said  distraint.  And  you 
will  keep  the  said  property  so  distrained  in  your  possession,  and  do 
all  things  needful  and  necessaiy  to  be  done  in  the  premises  as  re- 
quired by  said  act,  before  the  sale  thereof.  And  for  so  doing  this 
shall  be  your  warrant,  of  which  make  due  service,  and  return  to  me 
at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

of  Anno  Domini  186 


Collector  of  Internal  Itevemie. 
District  of 


200  LEGAL  FOEMS. 

"WAEE.ANT — Seizure  fok  Taxes  undee  Section  70. 

U^^TED  States  of  Ameeica, 

Collection  District,  State  of 


To  Deputy  Collector. 

Whereas,  in  pursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  pubhc  debt," 
approved  July  1st,  1862  ;  of  said  Collection  Dis- 

trict of  ha        become  chargeable  with  and        indebted  to 

the  United  States  in  the  sum  of  y^^  dollars  for  duties  due 

and  payable  to  the  United  States  upon  manufactured  goods,  subject 
to  excise  tax,  made  by  and  sold  or  removed  from 

manufactory,  for  sale  or  consumption  prior  and  up  to  the  day 

of  186     ,  which  sum  of  $  has  been  demanded  of  said 

which  he  ha  hitherto  refused  and  neglected  to 
pay:  A>-d  Whereas,  more  than  ten  days  have  elapsed  since  said 
duties  became  payable,  and  the  parties  so  charged  therewith  still 
neo-lect  and  refuse  to  pay  the  same :  Now,  therefore.  You  are 
Hereby  Commai^-ded  to  take  possession  of  all  the  goods,  wares,  and 
merchandise  manufactured  and  unsold  by  the  said  And 

you  will  keep  the  said  property  so  seized  in  your  possession,  and  do 
all  things  needfid  and  necessary  to  be  done  in  the  premises  as  re- 
quired by  said  act,  until  otherwise  ordered  by  me.  x\nd  for  so  doing, 
this  shall  be  your  warrant,  of  which  make  due  service,  and  return 
to  me  at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

Qf  Anno  Domini  186 


Collector  of  Internal  Mevenue. 
District  of _ 


LEGAL   FOKMS.  201 


(5.) 
WAKRAKT. 

May  be  used  under  Sections  46,  80,  88. 
United  States  of  America, 

Collection  District,  State  of : 


To  Deputy  Collector. 

Whereas,  in  pursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862  ;  of  said  Collection 

District  of  ha        become  chargeable  with  and 

indebted  to  the  United  States  in  the  sum  of  y^o  dollars, 

together  with  the  sum  of  per  centum  thereon,  for  duties  due 

and  payable  to  the  said  United  States,  upon  which  sum 

of  8  together  Avith  the  penalty  of  $  per  centum  has 

been  demanded  of  the  so  chargeable  therewith,  which 

have  hitherto  refused  and  neglected  to  pay ;  And  WherExVs, 
the  said  still  neglect  to  pay  the  same  with  the  penalty : 

You  ARE  CoiniANDED,  THEREFORE,  to  distrain  upon  all  the  goods, 
chattels,  and  effects  of  the  said  for  the  payment  of  the 

said  sum  of  $  and  also  for  the  payment  of  all  reasonable  ex- 

penses of  said  distraint.  And  you  will  keep  the  said  property  so 
distrained  in  your  possession,  and  do  all  things  needful  and  necessary 
to  be  done  in  the  premises  as  required  by  said  act,  before  the  sale 
thereof.  And  for  so  doing  this  shall  be  your  warrant,  of  which 
make  due  service,  and  return  to  me  at  this  office. 

"SYitness  my  hand  and  official  seal  at  this  day. 

of  Anno  Domini  186     . 


Collector  of  Internal  Revenue.. 
District  of 


LEGAL   F0KM8. 


(Si.) 

WAERANT — Seizuee  under  Section  70  fok  Yiolation  of 
Section  68. 

United  States  of  America, 

Collection  District,  State  of 


To  Deputy  Collector. 

"Whereas,  in  pursuance  of  the  provisions  of  an  Act  of  Congress 
of  the  United  States,  entitled  "  An  act  to  provide  internal  revenue 
to  support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1st,  1862,  it  became  the  duty  of  of  said 

Collection  District  of  to  make  return  of  the  products 

and  sales,  or  dehvery  of  manufactures,  as  required  by  the  68  th 

Section  of  said  act :     Axd  Whereas,  said  ha      refused  and 

neglected  to  make  such  return,  as  required  by  said  section,  of  the 
products  and  sales,  or  dehvery  of  manufacture  for  the  month 

of  And  Whereas,  the  said  still  neglect     to  make 

such  return:  Now,  therefore.  You  are  hereby  Commanded  to 
seize  aU  the  goods,  wares,  and  merchandise  manufactured  and  unsold 
by  the  said  And  you  will  keep  the  said  property  so  seized 

in  your  possession,  and  do  all  things  needful  and  necessary  to  be  done 
in  the  premises  as  required  by  said  act,  until  otherwise  ordered  by 
me.  And  for  so  doing,  this  shall  be  your  warrant,  of  which  make 
'due  service,  and  return  to  me  at  this  office. 

Witness  my  hand  and  official  seal  at  this  day 

xjf  Anno  Domini  186     . 


Collector  of  Internal  Revenue. 
District  of 


LEGAL   FORMS.  203 

(6.) 
R  E  T  U  R  K . 

In  pursuance  of  the  command  of  the  annexed  -warrant,  and  for 
■vvant  of  payment  of  the  several  sums  of  money  demanded  therein,  I 
did  on  the  day  of  186     ,  distrain  upon  the  following 

goods,  chattels,  and  effects  of  the  said  as  per  account 

marked  hereunto  attached,  and  I  also  delivered  to  the  said 
a  true  copy  of  said  account  signed  by  me,  with  a  note  and  memoran- 
dum of  the  sum  due  and  demanded  by  virtue  of  said  warrant,  to- 
gether with  notice  of  the  time  and  place  of  sale  of  said  goods, 
chattels,  and  effects,  by  leaving  the  same  at  the  dwelling  of  the  said* 
as  required  by  law. 


Deputy  Collector  of  Internal  Revenue. 

Collection  District,  State  of  

(6|) 
ACCOUNT  of  goods  and  chattels  of  distrained  on 

day  of  A.D.  186     ,  by 


Collector. 

*  Here  insert  name  of  owner,  or  name  of  "  the  possessor  of  said  goods,  chattels,  and  effects." 


APPOmTMEKT  OF  KEEPER  OF  GOODS  SEIZED. 
Sections  19,  70. 
Office  of  the  Collector  op  Internal  Revenue, 
Collection  District,  State  of 


186 


I  hereby  appoint  and  constitute  you  keei^er  of  the  goods,  Avares,  and 
merchandise  now  in  the  possession  of  at  in  by 

virtue  of  a  seizure  made  by  me  of  said  property  for  default  and  neg- 
lect to  pay  the  tax  assessed  upon  said  according  to  the 
provisions  of  an  act  entitled  "  An  act  to  provide  internal  revenue  to 
support  the  Government  and  to  pay  interest  on  the  public  debt," 
approved  July  1,  1862. 

You  are  therefore  authorized  and  required  to  safely  keep  the  same 
in  the  custody  of  the  law  until  otherwise  ordered  by  me. 


Collector District. 

To  


204:  LEGAL   FOKMS. 

(8.) 
NOTICE  AND  ACCOUNT  OF  ARTICLES  DISTRAINED. 

Sectio7is  19,  55. 

Office  of  the  Collectok  of  Internal  Revenue, 

. Collection  District,  State  of 


M 


SiE :  The  annexed  is  a  true  copy  of  an  account  of  the  goods  and 
chattels  found  in  your  possession,  which  I  caused  to  be  distrained  on 
the  day  of  186     ,  because  of  default  in  the  pay- 

ment of  taxes,  due  by  you  to  the  United  States,  under  the  Excise 
Law.     The  amount  of  said  taxes  is  ^-^-^  dollars. 

You  are  hereby  notified  that,  unless  the  said  sum,  together  with 

the  expenses  of  distraint,  are  paid,  on  or  before  the  day  of 

A.D.  186     ,  the  goods  and  chattels  mentioned  in  the 

hereunto  annexed  account,  wiU  be  exposed  for  sale  at  public  auction 

on  the  day  of  A.D.  186     ,  at  in 


Collector. 


ACCOUNT 


of  goods  and  chattels  of  distrained  on  day  of 

A.D.  186     ,  by 


Collector. 


LEGAL   FOKMS.  205 

(9.) 

SUMMONS  UNDER  SECTION  70. 

OrncE  OF  THE  Collector  op  Internal  Revenue, 

Collection  District,  State  of . 


186 


You  are  hereby  summoned  and  enjoined  to  appear  before 
Assessor  of  said  Collection  District,  on  the  day  of 

186      ,  at         o'clock        M.  of  said  day,  at  in 

then  and  there  to  show  cause,  if  any  there  be,  why,  for  your  neglect 
and  refusal  to  pay  the  taxes  assessed  on  articles  manufactured  by 
you,  in  accordance  with  the  provisions  of  the  Excise  Law  of  the 
United  States,  and  amounting  to  the  sum  of  8  the  goods, 

wares,  and  merchandise  manufactured  and  unsold  by  you,  which  I 
have  seized  by  virtue  of  said  act,  and  a  description  or  account  of 
which  is  hereunto  annexed,  should  not  be  declared  forfeited  to  the 
United  States. 

And  you  are  notified  that  if,  at  or  before  the  time  of  such  hearing 
before  the  said  Assessor  of  said  district,  the  taxes  afore- 

said, together  with  the  expenses  here-svith  incurred,  shall  not  have 
been  paid,  then  the  articles  aforesaid  will  be  declared  forfeited,  and 
will  be  sold  for  the  benefit  of  the  United  States. 


Collector District. 

To 


206  LEGAL   FOKMS. 

(10.) 

ASSESSOE'S  JUDGMENT  UNDEK  SECTION  TO. 

Office  of  the  Assessor  of  Ixternal  Revenue, 
Collection  District,  State  of 


186 


Whereas,  on  the  day  of  186     ,  Col- 

lector of  the  District  of  the  State  of  did  issue  a 

fiummons  as  follows,  to  wit : 

Office  of  the  Collector  of  Internal  Revenue, 
Collection  District,  State  of ■. 


186 


You  are  hereby  summoned  and  enjoined  to  appear  before 
Assessor  of  said  Collection  District,  on  the  day  of 

186     ,  at        o'clock        M.  of  said  day,  at  in  then 

and  there  to  show  cause,  if  any  there  be,  why,  for  your  neglect  and 
refusal  to  pay  the  taxes  assessed  on  articles  manufactured  by  you,  in 
accordance  with  the  provisions  of  the  Excise  Law  of  the  United 
States,  and  amounting  to  the  sum  of  $  the  goods,  wares,  and 

merchandise  manufactured  and  unsold  by  you,  which  I  have  seized 
by  virtue  of  said  act,  and  a  description  or  account  of  which  is  here- 
unto annexed,  should  not  be  declared  forfeited  to  the  United  States. 

And  you  are  notified  that  if,  at,  or  before  the  time  of  such  hearing 
before  the  said  Assessor  of  said  District,  the  taxes  afore- 

said, together  with  the  expenses  herewith  incurred,  shall  not  have 
been  paid,  then  the  articles  aforesaid  will  be  declared  forfeited,  and 
will  be  sold  for  the  benefit  of  the  United  States. 


Collector District. 

To 

And  whereas  said  summons  was  served  upon  the  said 
in  person,  by  Deputy  Collector  of  said  District,  on  the 

day  of  186     ,  and  whereas  the  same  was  returned  to 

said  Collector  by  said  Deputy  Collector,  with  the  following  return 
thereon,  to  wit :  Now,  therefore,  I  do  adjudge  that 

the  said  summons,  service,  and  return  are  sufiicient,  as  required  by 
the  VOth  section  of  said  act,  and  the  said  articles  are  hereby  declared 
forfeited  to  the  United  States. 


Assessor  of  the  Collection  District,  State  of . 


LEGAL   F0KM8.  207 


(11.) 

NOTICE  OF  SALE  OF  EEAL  ESTATE  UNDER 
SECTION  21. 

Office  of  the  Collector  of  Lstternal  Revenue, 

Collection  District,  State  of 


Whereas,  by  virtue  of  tlie  Excise  Law  of  the  United  States,  en- 
titled "  An  act  to  j^rovide  internal  revenue  to  support  the  Govern- 
ment and  to  pay  interest  on  the  public  debt,"  approved  July  1st, 
1862,  you  are  indebted  to  said  United  States  in  the  sum  of  $ 
for  taxes  and  penalty  assessed  upon  you  in  accordance  with  the  pro- 
visions of  said  act:  And  Whereas  you  have  failed  to  pay  said 
taxes  as  required :  And  Whereas  goods,  chattels,  and  effects  suf- 
ficient to  satisfy  said  taxes  have  not  been  foimd  in  your  possession ; 
Now,  therefore,  you  are  hereby  notified  that,  by  virtue  of  the 
21st  section  of  said  act,  I  have  levied  upon  the  following  described 
real  estate  belonging  to  you,  to  wit :  And  you 

are  further  notified  that  said  real  estate  will  bo  by  rae  offered  for 
gale  at  public  auction  on  the  day  of  186     ,  at 

o'clock        M.  of  said  day,  at  and  the  proceeds  of  such  sale 

will  be  applied  to  the  payment  of  said  taxes  and  penalty,  and  the 
expenses  herewith  incurred. 


Collector District. 

ToM 


205  LEGAL  F.r-sirs. 

(12.) 

BILL    OF   SALE. 

Section  19,  p.  18. 

To    ATL   TO   TTHOM   THESE   PgTTSEyTS    SHALL   COME, 

I,  Collector  of  Internal  Eevenue,  for  the  District  of  the 

State  of  send  Greeting  :  Whesxas,  by  virtue  of  an  Act  of  the  United 

States,  entitled  "An  act  to  proTide  internal  revenne  to  snpport  the  GoTemment 
£iid  to  pay  interest  on  the  public  debt,"  approved  July  1,  1862,  of 

in  the  County  of  and  State  of  was  assessel 

in  the  sian  of  -nrs"  dollais,  as  a  tax  or  duty  under  said  law.     And  the  said 

tax  or  duty,  and  the  list  containing  the  same,  was  committe-i  unto  me,  the  CoUector 
as  aforesaid,  to  collect  the  same.  A3rD  Whebxas,  I,  the  said  Collector,  within  the 
time  prescribed  by  said  act.  made  a  demand  upon  said  for  the  payment 

thereof,  which  said  payment  the  said  hath  neglected  and  whoUy  re- 

fused to  make ;  by  reason  whereof,  and  by  force  and  virtue  of  said  act,  it  became 
nec-essary  to  proceed  to  collect  the  said  tax  or  duty  by  distraint  and  sale.  Where- 
upon L  the  said  Collector,  seized  the  gcods,  chattels,  and  things  m  the  schedult 
hereunto  annexed  particularly  mentioned  and  described,  and  after  giving  due 
notice  of  the  rime  and  place  of  sale  thereof,  by  advertisements  and  otherwise,  as 
required  by  law,  did  on  the  day  of  Anno  Domini  186    ,  expose 

the  same  to  sale  by  pnblic  auction,  when  and  where  of  bought  the 

s^ne,  for  the  price  or  sum  of  dollars,  he  being  the  highest  and  best 

bidder,  and  that  the  highest  and  best  price  oSered  for  the  same.  Xow  e3ow  Ye, 
that  I,  Collector  as  aforesaid,  by  forct  and  virtue  of  the  authority 

in  me  v^ted  by  the  said  act,  and  for  and  in  consideration  of  the  said  sum  of 
dollais,  to  me  in  hand  paid  by  the  said  have  sold  and  transferred  imto 

the  said  his  heirs  and  assigns,  all  the  said  goods,  chattels,  and  things 

in  the  schedule  hereunto  annexed  particularly  menti<Mied  and  set  forth.     To  Havb 
AiT>  TO  Horn  the  same,  and  every  part  or  parcel  thereof,  unto  the  said 
and  to  1ms  heirs  anH  assigns. 

In  witness  whereof,  L  the  said  Collector,  have  hereunto  set  my  hand  and  affixed 
my  seal  this  day  of  in  the  year  of  our  Lord  one  thousand  eight 

hundred  and 

Signed,  sealed,  and  delivered  in  the  presence  of  tis. 


SCHEDULE 

■nferred  to  in  the  foregoing  and  annexed  biQ  of  sale  from  Collector, 

TO 


LEGAL   FOB3I3,  ^tjl^ 


(13.) 


COLLECIOE^S  DEED  OF  EEAL  ESTATE  SOLD  UXDEB 
SECTIOX  21. 

To    *T.T.  PeESOSs   to    -^rSOJi   THTyE   PeESESTS   gTT4TT    Co3CE, 

Greeting : 


Whssias.  ^37  Tirrie  -f  in  act  of  tie  IlDitBd  : 
ixiicrnil  revenue  to  £:ipp.;.r^  tiie  Govermneai  &ad  t.; 
J^bt,"  approred  JzlIt  1.  iSoi  <rf 

aa-d  state  ci"  -was  asses&&l  in  tiie  sceh  of  i 

ae  dtixT.  aru!  tiifi  Said  tax  or  dntr.  aad  tiie  lis*  Qpntafnms:  tlir 


tie  saiEte  t" 


-  .ribed  lad  : -_ 
th--  ::  —     .  -                     _                                                 in  :  1     - 
Coontv  of                 -*;-            ^u^                                  ai             „  - 
of  sale  t-eins  n-o*  inore  liian  f.re  njJ.                        _  the  sail  r- ' 
ettatc  ::    :r  ~:ld  being  descrfr-r-f  —  irrtii^T-,     -  ._  

'  *T       _  . —jJH   ^^^H  HOT    I  I   ^1  ■  I  iiK^'    asfilsji 

:.,"-  rlee  iF^c  ser'" V  ,       ■  .j 

—  2ted  Hp  a:  the  pot-- 

_-:;  ,_.....  and  in  r^:  .:_.:  _  .._ 

said  cuantv ;  a—  -  ^  iC't'jinEed,  aid 

offer  said  estate  :  ".lie  Siine  &:  a  -rr.yr.^rr. — r  --  _ 

tbeamoentet  d-..^^,     .. ^,_. ^  --^ii-i.  ciis^es.  and  -— •  -  - 

in  all  to  tile  sam  of  doiiauts  ftOtO.  cents  a_ 

to  of  in  the  CocnEj-  o£  and  SSa«e  3iiresai.d.  _  .     . 

Lidier  tiierefor,  for  the  snra  of  dollars  and  c^aiu?. 

Xo-*-.  THssiroas,  Rscb-  Ts.  tiiat  1.  ssjd            of  in  the  CoJiatr  of 

".-.  ~T  -:     -"  -  -:ii.  in  niT  o:^:" -'  ^  •  "  "' f  C::""  -  -   -■    -  rrsaid,  inccn- 

>  .                           ^Tim  of                                  -1  cdi-                       1                  d'.« 

--ant.  sell,  ai-  .                     -    -^d  .  .It^  trtie,  ani 

-        -  i.:qTiired  by  vItilt  :_=r  manner,  Lai  In  and  :o 

I-  -    -  TOiilKd  real  essaf e.  5  -    ;  siKnesikL  i«j  wit  : 

To  BLltk  asd  to  Hois  the  same  to  Mm  &?  sai  his  hefrs  sad  aligns  to 

Lis  and  th-eir  nse  and  behoof  forever,  subject.  neTertheless-  to  r?if=rum  rV  saiJ 

acoc'iding  to  the  proTisf'jwis  of  said  aurt. 

I>  Wrr>-iS5  Weseeof,  I,  the  said  Con-:^--t-T-  '-.  — -  -  .r  idty. 

have  hereunto  set  my  hand  and  seal,  and  the  Ooi;.  -  -. .  -,  :nii 

dav  of  A-D.  eighteen  hnndred  and  sixty - 

Signed,  sealed,  aod  defirered  in  presence  of 
14 


210  LEGAL   FOEMS. 


AFFIDAYIT  of  Party  desiring  Cancellaiion  of  Bond 
GIVEN  FOR  Export. 

State  of 


being  duly  sworn,  according  to  law,  deposes  and  says : 
That  npon  the  day  of  A.D.  186     ,  of 

executed  to  Esq.,  Collector  of  Internal  Revenue  for 

District,  State  of  a  bond,  in  the  penal  sum  of  dollars 

conditioned  that  the  said  would  export  or  pay  the  duties 

on  gallons  of  whereupon  the  said  Collector  gave  the 

said  a  permit  to  remove  the  same  for  exportation.    That 

upon  the  day  of  A.D.  186     ,  exported  from 

the  port  of  to  the  port  of  gallons  of  That 

the  said  thus  exported  is  the  identical  for  the  ex- 

portation of  which  said  bond  was  executed,  and  the  said  permit  to 
remove  for  exportation  given  as  aforesaid 

And  deponent  further  says,  that  the  same  was  truly  exported  as 
certified  by  the  Custom-house  Officer,  whose  certificate  is  hereto 
annexed,  and  that  all  the  conditions  of  said  bond  have  been  faith- 
fully comj^lied  with  in  every  particular,  and  that  the  same  ought, 
therefore,  to  be  canceled  and  declared  void  and  of  no  efiTect. 

(Signed) 


Sworn  and  subscribed,  before  me,  this  day  of  A.D. 

Witness  my  hand  and  official  seal, 


There  must  accompany  this  affidavit  the  certificate  of  an  officer  of  the  Customs, 
that  the  exportation  has  really  taken  place,  with  the  date  and  manner  thereof. 


LEGAL    lOKMS.  211 


AFFIDAVIT  OF  Party  desiking  Cancellation  of  Bond 
GIVEN  FOK  Re-distillation  and  Exportation. 


State  of 


being  duly  sworn,  according  to  law,  deposes  and  says ; 
That  upon  the  day  of  A.D.  186     ,  of 

executed  to  Esq.,  Collector  of  Internal  Revenue  for 

District,  State  of  a  bond,  in  the  penal  sum  of        -p^  o  dollars, 

conditioned  that  the  said  would  export  or  pay  the  duties 

on  gallons  of  distilled  spirits.     Whereupon  the  said  Collector 

gave  the  said  a  permit  to  remove  the  same  to 

for  the  purpose  of  re-distillation  and  exportation.     That  the  said 

gallons  of  spirits  were  so  re-distiUed,  and  produced 
gallons  of  alcohol  per  cent,  above  proof;  that  this  is  the 

whole  product  of  said  spirits  and  no  more.     That  upon  the 
day  of  A.D.  186     ,  exported  from  the  port  of 

to  the  port  of  gallons  of  alcohol,  being  the  pro- 

duct of  the  gallons  of  spirits,  to  export  which  said  bond  was 

executed,  and  the  said  permit  to  remove  given  by  the  Collector 

And  deponent  further  says,  that  the  said  alcohol  was  truly  ex- 
ported, as  certified  by  the  Custom-house  Officer,  whose  certificate  is 
annexed,  and  that  all  the  conditions  of  said  bond  have  been  faith- 
fully complied  with  in  every  particular,  and  that  the  same  ought, 
therefore,  to  be  canceled  and  declared  void  and  of  no  effect. 

(Signed) 


Sworn  to  and  subscribed,  before  me,  this  day  of 

A.D. 186     . 

Witness  my  hand  and  oflScial  seal, 


There  must  accompany  this  affidavit  the  certificate  of  an  officer  of  the  Customs, 
that  the  exportation  has  really  taken  place,  with  the  date  and  manner  thereof. 


212  LEGAL   FORMS. 

BOND    FOR     THE    EeMOVAL    OF   MeDICINES,    PREPARATIONS,    COM- 
POSITIONS, Perfuimery,  and  Cosmetics,  mentioned  in  Section 

109,    AND   intended   FOR   ExPORT. 

Know  all  Men  by  these  Presents,  That  we 
are  held  and  firmly  bound  unto  the  United  States  of  America  in 
the  full  and  just  sum  of  dollars,  lawful  money  of  the 

Fnited  States,  to  which  payment,  well  and  truly  to  be  made,  we  bind 
ourselves,  jointly  and  severally,  our  joint  and  several  heirs,  execu- 
tors, and  administrators,  firmly  by  these  presents. 

Sealed  with  our  seals,  and  dated  this  day  of  in  the 

year  one  thousand  eight  hundred  and  sixty- 

Tke  condition  of  the  foregoing  obligation  is  such,  that  whereas  the 
f^-'^i'i  ha      received  a  permit  to  remove  to  the 

for  the  purpose  of  exportation,  the  following  described  articles,  to 
wit :  being  the  same  articles  described  in  the 

invoice  hereunto  annexed,  from  the  carried  on  by  the  said 

situate  in  the  of  county  of 

and  State  of  and  in  the  Collection  District  of  said 

State,  without  haAdng  stamps  aflixed  thereto,  and  without  being 
charged  with  duty  under  the  Excise  Laws  of  the  United  States. 

Now,  therefore,  if  the  said  shall  export  the  said 

articles  as  stated,  within  thirty  days  from  the  date  of  the  execution 
of  this  bond,  then  the  above  obligation  to  be  void  and  of  no  effect, 
otherwise  it  shall  abide  and  remain  in  full  force  and  virtue. 

Sealed  and  delivered  in  the  presence  of— 


INYOICE  OF  Articles  mentioned  in  Schedule    C.,  intended 
FOR  Export. 

Invoice  of  intended  for  exportation,  to  be  sold  or  re- 

moved from  the  carried  on  by  situate  in  the 

of  county  of  and  State  of  viz. : 

Marks  and  Numbers  : 

Permission  is  requested  to  remove  the  above  described  articles  to 
for  the  purpose  of  exportation  to  and  for 

BO  other  purpose  whatever. 

(Signed) 

Dated  at  this        day  of  186  . 


LEGAL   FORMS.  213 


Oath  of  Manufacturer. 

I  do  sweai'  that  have  manufactured  or 

prepared  the  above  described  articles  for  the  purpose  of  exportation, 
and  that  desire  to  obtain  a  permit  for  the  removal  of  said 

articles  from  our  for  the  purpose  of  deUvering  the  same  to 

of  without  having  stamps  affixed  thereto,  and 

without  being  charged  with  tax  under  the  Excise  Law  of  the  United 
States,  and  for  no  other  purpose  whatever. 

(Signed) 

Sworn  and  subscribed  before  me,  ) 
this  day  of  186     .       f 


Oath  or  Exporter. 

I  do  swear  that  intend  to  export  the 

above  described  articles,  and  that  desire  to  obtain  a  permit  to 

remove  the  same  to  for  the  purpose  of  exportation,  and 

for  no  other  purpose  whatever. 

(Signed) 

Sworn  and  subscribed  before  me, 
this         day  of  186    . 


PERMIT, 


Permission  is  hereby  granted  to  to  remove  the  above 

lescribed  articles  from  their  without  having  stamps  affixed 

thereto,  and  without  being  charged  with  duty  under  the  Excise  Law 
of  the  United  States,  for  the  purpose  of  delivering  them  to 
and  permission  is  also  given  to  to  remove  the  above  de- 

scribed articles  from  this  district  to  the  for  the  purpose  of 

exportation,  and  for  no  other  purpose  whatever. 

-       (Signed) 


Collector  District  of . 

Dated  at  this  day  of  186  . 


DECISIONS 

OF  THE 

COMMISSIONER   OF    OTEMAL    REVENUE. 


(No.  1.) 
Office  of  Iis^teenal  Revenue,  October^  1862. 

DECISION. 

The  general  principle  of  the  Excise  Law  is,  that  each  particular 
manufacture  is  taxed  for  its  value,  though  materials  used  in  its  pro- 
duction are,  in  themselves  manufactures,  on  which  a  duty  has  been 
previously  paid.  This  is  true  of  shoes  made  from  taxed  leather,  of 
engines  made  from  iron,  on  which  a  tax  has  been  paid,  etc.,  etc. 

Where  a  manufacturer  has  goods  on  hand  at  the  place  of  manu- 
facture, but  has  not  taken  out  a  license,  nor  kept  his  factory  in  op- 
eration since  September  1st;  such  goods  are  subject  to  duty  when- 
ever sold  or  removed  from  the  place  of  manufacture. 


(No.  2.) 

October,  1862. 

DECISION 

CONCERNING   THE  TANNING  OF  LEATHER. 

A  tanner  who  receives  hides  from  other  parties  (owners),  upon  an 
agreement  to  tan  the  same  by  the  piece,  or  by  the  pound,  may  re- 
move the  tanned  leather,  without  inspection,  to  such  owners,  when- 
ever it  is  ready  to  go  forward ;  having  first  obtained  and  filed  at 
this  office  the  written  certificate  of  tlie  Assessor  and  Collector  of  the 
District  in  which  the  tannery  is  situated,  that  in  their  judgment  such 
removal  will  not  be  prejudicial  to  the  just  administration  of  the  Ex- 
cise Law :  Provided^  that  every  tanner  so  removing  tanned  leather 
shall  make  a  monthly  return  to  the  Assessor  of  the  District  of  the 
number  "and  weight  of  the  sides  or  pieces  of  leather  so  removed:  and 
provided,  that  he  shall  furnish  to  the  Assessor,  monthly,  the  In- 
spector's certificate  of  the  weight  and  quality  of  the  leather  so  re- 
moved during  the  preceding  month,  and  that  the  tax  shall  be  paid 
in  the  District  where  the  tannery  is  situated. 


DECISIONS    OF   TUE   COJtrMISSIONEE.  215 


(No.  3,) 


October,  1862. 


DECISION 

m  REFERENCE  TO  TANNING  LEATHER  AND  MAKING  SHOES. 

Tanning  leather  and  manufacturing  shoes  are  distinct  branches 
of  manufactures,  and  the  product  of  each  must  be  taxed,  though  the 
same  person  may  be  engaged  in  both  branches  of  business. 

The  cutting  of  soles,  however,  as  subjecting  the  material  to  no 
new  process  afi'ecting  its  quality,  may  be  considered  as  part  of  the 
shoemaking,  and  exempt  as  such  from  taxation  as  a  separate  manu- 
facture. 

Finished  or  ciu'ried  upper  leather  made  from  rough  leather,  upon 
which  the  tax  has  actually  been  paid,  is  not  subject  to  any  additional 
tax  in  consequence  of  such  finishing  or  currying. 


(No.  3f ) 

DECISION 

IN  REGARD  TO  HARNESS   AND  UPPER  LEATHER. 

1.  The  tax  on  harness  leather  (whether  five  or  seven  mills)  is  to 
be  paid  but  once^  whether  the  leather  is  tanned  and  finished  by  the 
same  parties  in  the  same  place,  or  in  difierent  places,  or  by  different 
parties  in  difierent  places. 

2.  Finished  or  curried  vpjjer  leather  made  from  rough  leather  (ex- 
cept calf  skins),  hemlock  tanned,  or  from  rough  leather  tanned  in 
whole  or  in  part  with  oak,  on  which  rough  leather  the  tax  (of  five 
mills,  seven  mills,  or  one  cent)  has  already  been  paid,  is  not  subject. 
to  any  additional  tax  in  consequence  of  such  finishing  or  currying, 
w^herever  the  latter  may  be  done. 


216  DECISIONS    OF    THE    COMMISSIONER. 


(No.  4. 


DECISION 


October,  1862. 


IN  REFEKENCE  TO  THE  PLACE  WHERE  A  MANUFACTURER'S  LICENSE 
SHOULD  BE  TAKEN  OUT  AND  THE  TAX  PAID. 

A  manufacturer's  license  should  be  taken  out  in  the  District  where 
the  manufactory  is  situated.  The  taxes  must  also  be  paid  to  the 
Collector  of  the  same  District. 

Goods  sent  by  a  manufacturing  estabhshment  to  its  agent  are  re- 
garded as  still  in  the  factory.  In  such  case  the  tax  is  due  when  the 
goods  are  sold  or  removed  from  the  agent's  hands. 


(No.  5.) 

October,  1862. 

DECISION 

DT  REFERENCE  TO  GOODS  PRINl-ED  SINCE  AUGUST  31st,  UPON  CLOTHS 
MANUFACTURED  PREVIOUS  TO  SEPTEilBER  1st. 

Goods  printed  since  August  31st,  upon  cloths  manufactured  pre- 
%aous  to  September  1st,  on  which  no  duty  or  tax  has  been  paid,  are 
liable  to  assessment  upon  the  present  value  of  the  goods. 

The  provision  of  section  75  authorizes  an  assessment  upon  the  in- 
creased vcdue  only  when  the  duty  or  tax  shall  have  been  paid  before 
the  clo'ths  were  so  prepared  or  printed. 

Manufacturers  of  rubber,  oil,  and  other  cloth,  using  goods  on 
which  the  tax  has  been  paid,  are  liable  to  taxation  only  upon  the  in- 
creased value. 


DECISIONS    OF   THE    COMMISSIONEE.  217 


(No.  6.) 

October^  1862. 

REGULATIONS 

IN  REGARD  TO  THE  TAX  UPON  MANUFACTURES  PRODUCED  SINCE 
THE  31sT  DAY  OF  AUGUST,  AND  DELIVERED  UNDER  CONTRACTS  OF 
SALE  MADE  PRIOR  TO  THE  1st   OF  JULY  LAST. 

The  manufacturer  will  pay  the  duty  upon  such  goods  without  re- 
gard to  the  fact  of  such  contract. 

The  manufacturer  will  be  authorized  to  collect  of  the  purchaser 
the  amount  of  the  taxes  so  paid  whenever  satisfactory  proof  shall  be 
furnished  to  the  Commissioner  of  Internal  Revenue  that  the  con- 
tract was  made  prior  to  the  first  day  of  July  last,  and  in  good  laith 
between  the  parties  and  toward  the  Government,  and  that  the  taxes 
properly  assessed  upon  such  goods  or  manufoctures  have  been 
actually  paid  by  the  seller, 

A  manufacturer  of  any  article  for  the  Government  must  pay  the 
tax  as  though  he  were  selling  to  an  individual. 


(No.  7.) 


October.  1862. 


DECISION" 

IN  REFERENCE  TO   MANUFAC^TURERS  OF  CLOTHING. 

When  persons  receive  from  a  manufacturer  of  clothing,  whether 
in  the  same  town  or  at  a  distance,  garments  to  be  made,  and,  when 
finished,  to  be  returned  to  the  manufacturer  or  owner  as  aforesaid, 
Buch  persons  may  not  be  required  to  pay  the  tax  of  three  per  cent,  on 
the  value  thereof:  Provided^  that  at  the  request  of  the  Assistant 
Assessor  they  make  out  a  list  subscribed  and  sworn  :  which  list  shall 
contain  the  quantity  of  garments  so  made  up  during  each  month, 
and  as  near  as  may  be,  the  value  thereof;  together  with  the  name 
and  residence  of  the  person  for  whom  the  labor  has  been  performed. 
Such  list  shall  be  transmitted,  by  the  Assessor  receiving  the  same, 
to  the  Assessor  of  the  District  wherein  the  owner  of  the  goods  re- 
sides,  or  has  Ms  usual  place  of  business,  to  the  end  that  the  tax 
thereon  due,  under  the  Excise  Laws,  may  be  paid  in  the  District 
where  the  actual  owner's  place  of  business  is  situated. 


218  DECISIONS    OF   THE    COMMISSIONER. 


(No.  8.) 

October,  1862. 

DECISION 

IN   REGAED  TO  IRON  CASTINGS. 

1st.  All  castings  which  are  so  well  known  and  so  generally  used 
as  to  have  a  commercial  value,  must  be  taxed  as  manufactures  when 
sold  or  removed. 

2d.  Other  castings  made  upon  special  order  of  a  machinist,  hut 
which  are  not  known  to  the  trade  as  manufactures  in  themselves,  are 
exempt,  not  being  manufactures  within  the  contemplation  of  the  law. 

Where  a  person  makes  castings  only,  he  must  pay  the  tax  thereon. 
If,  however,  he  manufactures  castings,  and  uses  them  himself  in  the 
manufacture  of  other  articles,  the  tax  can  be  assessed  only  on  the 
last.  The  right  to  levy  the  tax  depends  upon  the  fact  of  sale,  or  re- 
moval for  sale  or  consumption. 


(No.  9.) 

October,  1862. 

DECISION 

IN  RELATION  TO  PARTNERSHIPS. 

Section  6  provides  that  any  number  of  persons  carrpng  on  busi- 
ness in  copartnership  may  be  licensed  to  transact  such  business  at 
the  place  and  in  the  manner  specified  in  the  license.  In  order  that 
one  license  will  avail  for  several  persons  or  members  of  a  firm,  the 
Assessor  must  be  satisfied  : 

1st.  That  a  legal  and  bona  fide  partnership  exists,  and  not  merely 
au  arrangement  or  understanding  by  which  to  evade  the  full  effect 
of  the  License  Law. 

2d.  That  the  parties  have  a  place  of  business,  and  only  one  place, 
■which  is  common  to  all. 

3d.  That  the  alleged  members  are  mutually  responsible  for  the  acts 
of  each  other,  and  that  they  jointly  share  the  benefits  and  suffer  the 
losses  of  a  common  business. 

4th.  That  the  parties,  on  no  occasion,  transact  business  on  private 
account  in  the  branch  for  which  the  firm  purports  to  have  been  or- 
ganized. 


DECISIONS    OF   THE   COMMISSIONEE.  219 


(No.  10.) 

October^  1862. 

DECISION 

IN  EEFEEENCE  TO  LAWYEKS,  ETC. 

A  lawyer  having  taken  oiit  a  license  to  practice  law  in  a  certain 
State  for  one  year,  will  not  be  permitted  to  remove  (with  the  design 
of  permanently  locating)  to  another  State  and  practice  his  profession 
there  without  ha\-ing  first  taken  out  a  new  license  in  the  State  to 
w^hich  he  may  have  removed.  If,  however,  the  office  from  which  the 
lawyer  removes  be  taken  by  another  la"w^'er,  his  license  might  be 
made  available  to  the  new-comer  under  section  63. 

A  lawyer  licensed  to  practice  law  in  a  certain  State  may,  however, 
go  into  another  State,  or  into  another  covmty  of  the  same  State,  on  a 
temporary  employment  to  argue  a  cause,  or  to  give  advice  to  clients, 
without  being  required  to  take  out  a  license  in  such  State  or 
County. 

A  lawyer  who  displays  a  sign  at  his  residence  and  transacts  busi- 
ne'^s  there,  as  well  as  at  his  office,  must  take  out  two  licenses. 

K  a  person  holds  out  to  the  public  by  words,  deeds,  or  writing, 
that  he  is  engaged  in  any  kind  of  business  requiring  license,  he  must 
take  license  therefor,  although  the  business  in  question  may  not  be 
his  chief  or  exclusive  occupation. 


220  DECISIONS    OF    THE    COMMISSIONER. 


(Xo.  11.) 

October,  1862. 

DECISION 

IN   REFEEENCE  TO  MAKKET-MEN,   AND  OTHER  DEALERS. 

Generally,  the  business  of  one  who  keeps  a  stall  in  the  market  is 
that  of  a  retail  dealer.  There  are  exceptions,  however.  The  As- 
sistant Assessor  and  Assessor  must  judge  in  each  case.  If  the  dealer 
seUs  chiefly  or  entirely  to  consumers,  though  he  may  often  sell  in 
the  original  packages,  he  should  be  classed  as  a  retail  dealer.  If,  on 
the  other  hand,  his  sales  are  generally  in  the  original  packages,  or  if  it 
is  his  occupation  to  sell  to  those  who  buy  to  sell  again,  or  if  this  part 
of  his  business  is  considerable,  so  much  that  he  depends  upon  and  pro- 
cures stock  with  reference  to  it,  he  should  be  classed  as  a  wholesale 
dealer,  even  though  he  seUs  at  retail.  The  law  contemplates  sales 
at  retail  by  wholesale  dealers. 

A  dealer  who  sells  soap,  candles,  starch,  tea,  or  other  articles  by 
the  original  package,  or  salt  by  the  wagon  load,  etc.,  to  consumers, 
is  not  a  wholesale  dealer  imder  the  law,  but  if  he  sells  to  those 
who  sell  again,  he  will  be  required  to  have  a  wholesale  dealer's  li- 
cense. A  furniture  dealer  who  sells  a  bureau,  sofa,  or  table  to  cus- 
tomers for  their  own  use,  whether  in  the  package  in  which  he 
received  it  or  not,  is  not  a  wholesale  dealer. 


(No.  12.) 


October,  1862. 


DECISION 

IN   REFERENCE  TO  COLLECTORS  OF  RENTS. 

A  person  engaged  in  settling  an  estate,  who  collects  rents  merely 
as  an  incident  thereto,  and  not  as  an  occupation,  is  not  liable  to  a  li- 
cense as  a  commercial  broker.  If,  however,  he  in  any  way  indi- 
cates his  readiness  to  engage  in  such  business,  and  accepts  it  when- 
ever offered,  then  he  is  liable  to  a  license  tax,  under  section  64,  item 
14.  The  amount  of  business  actually  done  is  not  conclusive  evi- 
dence upon  the  point.  The  main  inquiry  is.  Is  it  the  person's  occu- 
pation "  to  purchase,  rent,  or  sell  real  estate  for  others  ?"  Nor  is  it 
necessary  that  he  should  be  engaged  exclusively  in  this  employment. 


DECISIONS   OF  THE   CO:MiIISSIONER.  221 

(No.  13.) 

October,  1862. 

DECISION 

IN  REFERENCE  TO  BROKERS  AND  BANKERS. 

It  is  impossible  to  lay  down  an  arbitrary  rule  by  which  to  test  a 
man's  business,  and  decide  whether  he  is  a  broker  or  a  banker.  The 
law  is  explicit.  Assistant  Assessors  must  exercise  their  best  judg- 
ment, with  the  facts  of  each  case  in  view.  Parties  who  feel  aggrieved 
can  appeal  to  Assessors.  If  an  attempt  were  made  to  decide  in  ad- 
vance, such  a  decision  would  confuse  the  judgment  of  the  local  offi- 
cers, rather  than  aid  it. 


(No.  14.) 

February,  1863. 

DECISION 

CONCERNING  BANKS,  TRUST  COMPANIES,  AND  SAVINGS  INS'HTUTIONS. 

The  82d  section  of  the  Excise  Law  requires  the  managers  of  all 
banks,  trust  companies,  and  savings  institutions,  under  whatever 
style  or  name  knowTi  or  called,  to  withhold  three  per  centum  from  all 
payments  on  account  of  any  dividends,  in  scrip  or  money,  declared 
due  or  payable  after  September  1st,  1862,  to  stockholders  or  deposit- 
ors, and  make  return  and  payment  thereof,  with  three  \^ev  cent,  of  all 
sums  added  to  sui-plus  or  contingent  fund,  to  the  Commissioner  of 
Internal  Revenue. 

It  is  desirable  that  returns  shall  be  made  as  often  as  once  in  three 
months ;  but  where  dividends  are  only  declared  at  regular  i:)eriod3 
of  the  year,  and  a  statement  rendered  to  that  effect,  no  return  will 
be  required  at  any  other  time.  When  making  return,  the  dates  of 
the  previous  and  present  dividend  must  be  inserted,  that  the  Avholo 
year  may  be  accoimted  for. 

The  tax  is  to  be  assessed  upon  aU  divisions  of  profits  after  Sep- 
tember 1st,  without  regard  to  the  time  or  mode  in  which  they  were 
acquired.  The  whole  amount  of  dividend  is  subject  to  the  tax,  al- 
though it  may  exceed  the  net  earnings. 

Interest  paid  to  depositors  is  to  be  considered  as  a  dividend ;  but 
the  first  return  will  only  include  payments  of  interest  due  or  payable 
after  September  1st,  1862.     The  company  may  assume  the  tax,  pro 


222  DECISIONS    OF   THE    COMMISSIONER. 

vided  the  Government  receives  its  due  proportion — the  amount  paid 
to  stockholders  or  depositors  being  -jW  of  the  sum  upon  which  the 
three  per  cent,  is  estimated. 

Blanks  will  be  furnished  upon  application,  which  must  be  duly- 
filled,  and  sent  to  this  office.  The  amount  of  tax  should  be  deposited 
mth  the  nearest  United  States  Assistant  Treasurer,  or  designated 
depositary,  and  his  original  certificate  therefor  sent  with  the  return ; 
but,  if  more  convenient,  payment  may  be  made  by  draft  or  in  Trea- 
sury notes. 


(No.  15.) 

October,  1862. 

DECISION" 

IN   REGARD  TO  RECTIFIER'S  LICENSE. 

The  basis  for  calculating  the  amount  of  license  duty  that  a  recti- 
fier of  liqiior  is  subject  to,  under  the  Internal  Revenue  Law,  is,  the 
number  of  barrels  or  casks,  containing  not  more  than  forty  gallons 
each,  produced  by  the  process  of  rectification ;  and  not  on  the  quan- 
tity of  proof  liquor  used.  Rectifiers  will  keep  a  record  of  the  quan- 
tity of  hquor  produced,  and  will  be  required  to  make  a  monthly  re- 
turn of  the  same  to  the  Assistant  Assessor,  subscribed  and  sworn, 
and  to  pay  the  amount  of  license  tax  accrued  thereon,  when  required 
by  the  Collector. 


(No.  16.) 

October,  1862. 

DECISION 

IN  REFERENCE  TO  EXPORTATION  OF  DISTILLED  SPIRITS  AND  COAL  OIL. 

Distilled  spirits  may  be  removed  from  the  place  of  manufocture 
for  the  purpose  of  being  exported,  or  for  the  purpose  of  being  re- 
distilled for  export ;  and  refined  coal  oil  may  be  removed  for  the  pur- 
pose of  being  exported,  after  the  quantity  of  oil  or  spirits  so  removed 
shall  have  been  ascertained  by  inspection,  according  to  the  provisions 
of  the  Excise  Law,  upon  and  with  the  written  permission  of  the  Col- 
lector (see  Form  No.  31)  of  the  District,  Avithout  payment  of  the  tax 
thereon,  previous  to  such  removal.     The  owner  thereof  having  first 


DECISIONS   OF   THE   COMMISSIONER.  223 

given  "bonds  (Form  No.  32)  to  the  United  States,  with  sufficient 
sureties  in  at  least  double  the  amount  of  said  duty,  to  export  said 
spirit  or  oil,  or  pay  the  duties  thereon  within  a  period  not  exceeding 
ninety  days,  from  the  date  of  said  bond. 

This  bond  must  be  given  by  the  owner  of  the  spirit  or  oil,  whether 
distiller  or  otherwise,  and  must  be  executed  to  the  satisfaction  of  the 
Collector  before  the  spirit  or  oil  is  removed  from  the  premises  where 
distilled  or  manufoctured. 

When  a  bond  for  export  has  been  given  and  a  permit  granted,  the 
spirits  or  oil  may  be  exported  from  the  specified  port,  without  the 
intervention  of  the  Collector,  under  the  Excise  Laws,  at  such  port. 


(No.  17.) 

October^  1862. 

DECISION 

IN  REGARD  TO  THE  MANUFACTURE  OF  ALCOHOL  FROM  WHISKY,  DIS- 
TILLED AND  REMOVED  FROM  THE  PLACE  OF  MANUFACTURE  PRIOR 
TO  SEPTEMBER  1st,  1862. 

Alcohol  manufactured  from  whisky,  distilled  prior  to  September 
1st,  1862,  and  on  wdiich  an  excise  tax  has  not  been  paid,  will  be  sub- 
ject to  a  duty  of  three  per  cent,  ad  valorem. 


(No.  18.) 

October^  1862. 

DECISION 

IN  REFERENCE  TO  SALE  OF   LIQUORS. 

Alcohol,  or  spirituous  liquors  of  any  kind,  can  only  be  used  by  an 
apothecary  in  comjjonndmg  medicines. 

When  sold  otherwise,  he  will  be  required  to  take  license  as  a 
dealer. 

A  license  to  wholesale  liquor  confers  no  authority  upon  the  party 
holding  such  license  to  retail  liquor.  Nor  does  a  license  to  sell 
liquor  authorize  the  sale  of  any  other  kind  of  merchandise. 


224  DECISIONS    OF   THE    COMMISSIONEK. 


(No.  19.) 

October,  1862. 

DECISIOJ^ 

IN   EEFERENCE  TO  COAL-OIL  DISTILLERS   (BONDED  WAREHOUSE). 

The  owner  or  owniers  of  any  coal-oil  distillery  may  erect  a  ware- 
house, at  his  or  their  own  expense,  of  materials  to  be  approved  by 
the  Collector  of  the  District.  Said  warehouse,  when  approved  by 
the  Collector,  is  hereby  declared  a  bonded  warehouse  of  the  United 
States,  to  be  used  only  for  storing  coal  oil ;  and  to  be  under  the  cus- 
tody of  the  Collector  or  his  Deputy.  The  duty  on  the  oil  stored  in 
such  warehouse  shall  be  paid  when,  and  as  the  oil  is  sold,  or  re- 
moved from  such  warehouse  for  sale. 


(No.  20.) 


October,  1862. 


DECISION 

IN  REFERENCE  TO  DISTILLATE  (GRANTING  PERMITS  TO  REIMOVE,  ETC.) 

1st.  Collectors  may  grant  permits  to  producers  of  coal  oil,  not  re- 
fined and  known  as  "  Distillate,"  to  remove  such  distillate  from  the 
})lace  of  production  for  the  j^urpose  of  refining  the  same  elsewhere, 
u])on  condition  that  the  producer  or  owner  first  give  bonds,  to  the 
satisfaction  of  the  Collector  of  the  District  where  the  same  is  pro- 
duced, that  the  distillate  shall  be  so  refined  and  the  tax  or  duty 
thei-eon  paid  to  the  Collector  of  the  District  where  the  same  shall 
be  refined.  Provided,  hoioever,  that  the  oil,  when  refined,  may  be 
bonded  for  exportation  under  the  regulations  relating  to  the  exj^orta- 
tion  of  coal  oil.     (See  Decision  No.  92,  p.  263.) 

2d.  It  shall  be  the  duty  of  Collectors  and  Deputy  Collectors,  be- 
fore granting  a  permit  for  the  removal  of  distillate,  to  cause  the 
casks  containing  the  same  to  be  marked  in  such  manner  that  they 
may  be  identified ;  and  the  permit  shall  contain  an  accurate  descrip- 
tion of  such  marks,  and  a  copy  of  the  permit  shall  be  transmitted  to 
the  Collector  of  the  District  to  which  the  distillate  is  to  be  removed. 


DECISIONS    OF   THE    COMMISSIONEK.  225 

(No.  21.) 

October^  1862. 

DECISIO?^ 

INTERPRETING    SECTION    77,   IN    RELAITON  TO    CARRIAGES,   YACHTS. 
BILLIAKD-TABLES,   AND  PLATE. 

Sec.  77.  The  phrase,  "  any  person  or  persons  owning,  possessing, 
or  keeping  any  carriage,  yacht,  and  billiard-table,"  is  to  be  inter- 
preted as  referring  to  three  different  classes  of  owners,  viz. :  Such  a? 
possess  any  cai'riage  ;  and,  as  a  second  class,  such  as  possess  any 
yacht ;  and,  as  a  third  class,  such  as  possess  any  billiard-table. 

There  is  nothing  in  the  wording  of  the  law  referring  to  plate,  that 
could  lead  to  the  inference  that  the  tax  upon  it  is  to  be  made  contin- 
gent upon  the  keeping  of  a  carriage,  yacht,  or  billiard-table. 

The  tax  of  ten  dollars  upon  billiard-tables  kept  for  use,  as  provided 
in  Schedule  A,  does  not  apply  to  bilUard-tables  kept  for  hire,  and 
subjected  to  a  license  tax  in  section  64,  ai'ticle  20. 

The  phrase,  "  kept  for  use,"  employed  in  reference  to  silver  plate, 
is  construed  to  except  silver  plate  or  ware  "  kept  for  sale,"  and  also 
that  M-hicli  is  in  possession  of  a  family,  or  its  members,  as  souvenirs 
or  keepsakes. 

The  plate  properly  taxable  is  that  Avhich  has  been  purchased  for 
the  use  of  the  family,  or  has  been  presented  to  the  family  as  a  parlj 
of  the  household  furniture,  and  as  such  is  kept  for  use,  whether  for 
ornameiit  or  actual  service.  In  the  execution  of  the  law.  Assessors 
are  directed  to  allow  owners  of  silver-ware  to  have  the  same  weighed, 
and  to  make  report  tiiereof. 


(No.  2H.) 

DECISION 

IN   REFERENCE  TO   YACHTS. 


December^  1862. 


The  provisions  of  section  77  providing  for  the  taxation  of  yachts, 
is  construed  to  apply  only  to  vessels  so  known  technically  in  the  mai  i- 
time  language  of  this  country,  and  to  such  of  that  class  as  are  used 
for  racing  or  purposes  of  pleasure. 

15 


526  DECISIONS    OF    THE    COMMISSIONER. 

(No.  22.) 

October,  1862. 

DECISIOjS^ 

in  keference  to  ship  and  boat  building. 

Vessels  and  steamers  that  arc  built  and  launched  in  the  ordinary- 
manner,  are  exempt  from  taxation.  Several  of  the  articles  of  which 
the  vessel  is  composed  are  considered  as  manufactures,  and  will  be 
subject  to  duty.  NaUs,  engines,  copper,  cordage,  etc.,  will  pay  duty 
as  manufactures  when  removed  from  the  place  of  manufacture.  If 
produced  by  the  builder  of  the  ship,  he  is  to  be  treated  as  a  manu- 
facturer of  such  naUs,  engines,  etc.,  and  to  be  taxed  upon  the  product. 
Boats  propelled  by  oars  are  regarded  as  manufactures. 

There  may  be  vessels  that  would  not  be  included  in  either  of  the 
specified  classes  whose  classification  can  not  be  anticipated,  and 
which  must  be  assigned  to  one  class  or  the  other,  according  to  the 
facts.  

(No.  23.) 

October,  1862. 

DECISION 

DEFINING   WHO  MUST  HAVE  A  PEDDLER'S  LICENSE. 

Dealers  in  ice,  who  supply  customers  from  carts  and  wagons,  col- 
lecting their  bills  monthly  or  at  the  end  of  the  season,  do  not  require 
a  peddler's  license  for  such  carts  and  wagons,  although  occasional 
small  sales  of  ice  are  made  by  such  drivers.  They  do  not  travel  from 
place  to  place  for  the  purpose  of  selling,  but  to  deliver  what  has  been 
previously  sold.  The  same  rule  applies  to  milk  wagons,  grocers* 
wagons,  bakers'  and  butchers'  carts,  used  to  deliver  what  was  pre- 
viously purchased  or  contracted  for.  It  does  not  apply  to  bread, 
meat,  and  fish  carts,  dealers  in  fruit  and  vegetables,  owned  or  hired 
■and  run  for  the  purpose  of  selling  (peddling)  their  contents  from 
'house  to  house. 

A  farmer  who  sells  the  products  of  his  own  farm,  by  traveling 
from  house  to  house,  is  not  a  peddler ;  but  a  person  who  buys  and 
sells,  as  an  occupation,  and  does  his  business  while  traveling  from 
.house  to  house,  or  place  to  place,  must  take  license  as  a  peddler. 

IN   EEFEKENCE   TO    PHOTOGKAPIIEKS. 

Photographers  may  be  allowed  to  travel  from  place  to  place  under 
license  as  photographers.  Each  license  in  this  case  should  state  the 
place  of  residence  of  the  photographer,  and  should  specify  that  he  is 
to  travel. 


DECISIONS   OF   THE   CO?,nnSSIONER.  227 


(No.  24.) 

October,  1862. 

DECISION 

IN  REFERENCE  TO   -WHERE  THE  LICENSE  OF  VESSELS  SHALL  BE 
TAKEN   OUT. 

The  license  of  steam  and  sailing  packets,  as  provided  in  Section 
64,  Article  11,  must,  in  all  cases,  be  taken  out  and  the  tax  paid  by 
the  person  or  firm  having  the  care  or  management  of  the  steamer  or 
vessel  specified  in  the  law,  at  the  principal  terminus  or  landing 
thereof,  whether  such  person  or  firm  be  known  as  owner  or  agent. 


(No.  25.) 

DECISION 

IN  RELATION  TO   NEWSPAPERS. 


October,  1862. 


If  weekly,  tri- weekly,  and  daily  newspapers  are  published  in  one 
office  by  the  same  parties,  and  are  composed  principally  of  the  same 
matter,  though  the  matter  in  them  may  differ  to  some  extent,  there 
can  be  no  doubt  that  they  are  to  be  regarded  as  one  paper,  and  are 
liable  to  taxation  if  their  combined  circulation  exceeds  two  thousand 
copies. 


(No.  26.) 

DECISION. 


October,  1862. 


THE    RETURNS    OP    RAILROADS    OF   THEIR    RECEIPTS    FOR    TRANS- 
PORTATION,  ETC. 

The  returns  of  railroads  of  their  receipts  for  the  transportation  of 
passengers  should  be  made  at  their  principal  office  or  place  of  busi- 
ness. Where  several  roads  are  so  united  as  to  have  but  one  office, 
the  return  may  be  made  on  the  entire  Hne  at  such  office — although 
some  of  the  roads  may  be  located  wholly  or  in  part  within  other  col- 
lection districts. 

The  per-centage  is  to  be  paid  by  railroads  on  receipts  from  trans- 
portation of  troops,  as  well  as  from  dny  other  class  of  passengers. 


228  DECISIONS    OF    THE    COMMISSIONEE. 

(No.  27.) 

October,  1862. 

DECISION 

IN  EEGAED  TO  AUCTIONEERS. 

A  regularly  licensed  auctioneer  can  sell  the  goods  of  a  licensed 
dealer  in  such  dealer's  store ;  but  he  can  not  sell  the  goods,  wares, 
etc.,  of  an  unlicensed  dealer,  who  is  subject  to  a  license  tax,  at  his 
(the  dealer's)  place  of  business,  without  being  subject  to  the  penalty. 

An  auctioneer  can  sell  such  goods  as  are  not  usually  included  in 
the  stocks  of  dealers,  wherever  such  goods  may  be  situated,  without 
taking  special  license  therefor. 


(No.  28.) 

October,  1862. 

DECISION. 

STAMP  TAX  ON  EXPRESS  EECEIPTS. 

The  item  marked  "Express,"  on  page  89*  of  the  Excise  LaAV,  w:vs 
not  intended  to  embrace  the  freight  business  of  railroads  and 
ordinary  wagoners,  but  is  limited  to  persons  who  are  express  car- 
riers, and  not  merely  common  carriers,  under  the  law.  The  dis- 
tinction is  very  well  known  in  practical  business.  The  express  car- 
rier is  usually  expected  to  take  the  parcel,  box,  or  bundle  from  the 
house  or  place  of  business  of  the  consignor  to  the  house  or  place  of 
business  of  the  consignee,  while  a  railway  company  receives  and  de- 
livers goods  only  at  its  own  stations. 

In  the  absence  of  specific  language  in  the  statutes,  authorizing  the 
broader  construction,  I  must  hold,  that  persons  and  companies  en- 
gaged in  transporting  goods  over  the  country,  as  such  business  is 
usually  performed  by  railway  corporations,  are  not  liable  to  the  pay- 
ment of  a  stamp  tax  upon  the  receipt  given  for  such  goods.  I  am 
also  of  opinion,  that  the  first  item  in  Schedule  B  does  not  include 
such  receipts  for  freight  as  are  usually  given  by  railway  companies. 

A  receipt  is  no  doubt,  in  a  technical  sense,  an  agreement  or  con- 
tract, but  in  the  ordinary  use  of  language,  this  close  construction 
does  not  hold.  Had  Congress  intended  to  include  receipts,  it  would 
have  been  easy  to  have  so  provided  in  plain  \a;^cjunge. 

♦  Page  82,  ante. 


DECISIONS    OF   THE    COMMISSIONER.  229 

(No.  29.) 

October,  1862. 

REGULATION 

m  KEGAKD  TO   INSURANCE  COMPANIES. 

1.  Each  insurance  policy,  whether  fire  or  marine,  must  he  stamped. 

2.  An  open  policy  will  require  but  one  stani]),  where  the  risks, 
entered  under  such  policy  are  all  upon  property  shipped  by,  or  con- 
signed or  belonging  to,  the  policy  holder. 

3.  AVhenever  certificates,  or  other  evidences  of  insurance,  are 
issued  by  the  holder  of  an  open  policy,  every  such  paper  must  bear 
an  appropriate  insurance  stamp. 

4.  Whenever  an  Insurance  Company  refunds  to  the  holder  of  an 
open  policy  any  part  of  the  premium,  because  the  policy  has  not  been 
used  in  full,  the  amount  so  refunded  may  be  deducted  from  the 
jn'emium  received  during  the  quarter,  and  the  tax  to  the  Govern- 
ment may  be  j^aid  u^ion  the  remainder.  Provided.,  that  this  regula- 
tion shall  not  apply  to  money  so  refunded,  on  which  the  tax  to  the 
Government  shall  not  have  been  previously  paid. 

5.  Dividends  paid,  by  Mutual  Insurance  Companies,  in  scrip  or 
money,  to  the  insured,  upon  expiring  or  expired  policies,  are  sxibject 
to  the  tax  of  three  per  cent.,  under  Section  82. 

6.  The  agents  of  Insurance  Companies,  located  within  the  United 
States,  are  not,  in  consequence  of  such  agency,  Commercial  Brokers, 
nor  do  they  a^^pear  to  be  taxable  under  the  law.  Foreign  agents  are 
taxable  under  Section  85. 


[Decisions  JVos.  30  a?id  31  are  condensed  in  JVb.  V5.] 


(No.  32.) 


October.  1862. 


DECISION 

IN   REFEEENCE  TO  HEARING  OF  APPE.iLS   BY  ASSESSORS. 

Assessors  are  not  to  give  fifteen  days  to  each  county,  but  only  so 
much  time  after  the  expiration  of  the  notice  as  may  be  necessary. 
Quite  likely  a  day  or  two  may  suffice,  as  in  some  counties  there  may 
be  no  appeal.  The  hearing  will  be  summary  and  brief.  Counsel 
should  not  be  allowed  in  ordinary  cases  to  argue  matters  at  length. 


230  DECISIONS    OF   THE   COiTMISSIONEK. 


(No.  33.) 


October^  1862. 

DECISION 

IN  REFERENCE  TO   PRODUCE  DEALERS. 

Persons  buying  produce,  butter,  eggs,  etc.,  and  forwarding  the 
same  to  wholesale  or  commission  merchants  to  be  sold  by  them,  are 
not  subject  to  a  license  tax  in  consequence  of  such  buying : 

Provided^  they  buy  for  themselves ;  but  if  they  buy  for  others, 
they  are  liable  to  the  license,  as  commercial  brokers. 

NURSEETilEN    AND   TREE    DEAXERS. 

Nurserymen  are  required  to  take  out  licenses,  as  wholesale  or 
retail  dealers,  as  the  case  may  be ;  and  tree  dealers,  who  buy  to  sell 
again,  if  they  peddle  their  trees,  must  take  out  licenses  as  peddlers, 
and  also  as  dealers,  if  they  have  places  of  business. 


\I)ecision  N'o.  34  is  condensed  in  JVb.  VS.] 


(No.  35.) 

November^  1862. 

DECISION 

IN  REFERENCE  TO   LIFE  INSURANCE  POLICIES. 

All  hfe  insurance  policies  are  subject  to  stamp  duty  when  the  pol- 
icy is  conditional  that  the  assured  is  to  pay  a  certain  sum  annually, 
or  at  any  other  stated  period ;  receipts  for  such  payments  are  not 
subject  to  stamp  duty. 

If  tlie  policy  has  expired  by  limitation,  or  by  non-fulfillment  of  the 
conditions  of  the  assured,  renewal  or  revival  of  the  policy,  in  what- 
ever form  made,  will  be  subject  to  stamp  tax. 

Permits  or  agreements,  by  which  the  terms  of  a  policy  are  varied 
or  changed  in  any  respect,  are  subject  to  stamps  as  agreements. 


DECISIONS    OF   THE    COMMISSIONER.  231 

\ 

(No.  36.) 

Decemher  1,  18G2. 

DECISION 

RELATIVE  TO  THE  TAX  ON  THE  MANUFACTURE  OF   CLOTHING. 

The  Commissioner  of  Internal  Revenue  having  heard  the  argu- 
ments of  counsel  in  regard  to  the  liability  to  taxation  under  the 
Excise  Law  of  persons  engaged  in  the  manufacture  of  clothing,  makes 
the  following  statement  and  decision  for  the  guidance  of  Assessors 
and  Collectors. 

The  arguments  submitted  have  been  directed  to  two  j^oints  : 
First.  That  clothing,  under  the  law,  is  not  a  manufacture,  and  con- 
sequently not  subject  to  taxation.  Secondly.  If  a  manufacture,  and 
subject  to  taxation,  the  tax  should  be  levied  upon  the  increased  value 
only  over  the  value  of  the  materials  on  which  taxes  have  been  pre- 
viously levied  and  paid. 

It  is  claimed,  that  had  Congress  intended  to  tax  clothing,  its  im- 
portance is  such  that  it  would  have  been  mentioned  among  the 
articles  enumerated  in  the  75th  Section.  It  is,  however,  to  be  con- 
sidered, that  only  a  limited  number  of  articles,  subject  to  taxation 
under  the  law,  are  thus  enumerated.  The  enumeration  is  limited  to 
articles  produced,  as  distinguished  from  those  which  are  manufac- 
tured ;  to  those  manufactures  which  are  peculiar  in  character  ;  to 
preparations  which  can  not  be  strictly  classed  either  as  productions 
or  manufiictures ;  and  to  manufactures,  productions,  and  prepara- 
tions on  which  Congress  saw  fit  to  impose  specific  duties,  or  excep- 
tional rates  of  ad  valorem  duties.  Following  the  enumeration  is  a 
provision  sufficiently  broad  in  language  to  include  every  variety  and 
form  of  manufactures  not  otherwise  specially  provided  for.  It  is  in 
these  words :  "  On  aU  manufactures  of  cotton,  wool,  silk,  worsted, 
flax,  hemp,  jute,  India  rubber,  gutta-percha,  wood,  willow,  glass, 
pottery-ware,  leather,  papei",  iron,  steel,  lead,  tin,  copper,  zinc,  brass, 
gold,  silver,  horn,  ivory,  bone,  bristles,  wholly  or  in  part,  Or  of  other 
materials,  not  in  this  act  otherwise  provided  for,  a  duty  of  three  peK 
centum  ad  valorem." 

It  is  claimed  that  the  material  or  materials  of  which  clothing  is  • 
made  are  not  enumerated  nor  covered  by  the  phrase,  "or  of  other- 
materials."  This  interpretation  does  not  seem  to  be  justified  by  the 
language  of  the  provision,  nor  is  it  sustained  by  the  general  poHcy, 
of  the  law.     As  leather  is  the  material  of  which  shoes  are  made,  or 


233  DECISIONS    OF   THE   COinilSSIONEK. 

l^aper  the  material  of  a  variety  of  manufactures,  so  clotla  may  prop- 
erly be  regarded  as  a  principal  material  in  the  manufacture  of  cloth- 
ing, and  as  such,  is  covered  by  the  phrase,  "  or  of  other  materials," 
in  the  section  of  the  law  before  referred  to.  It  would  also  be  a  rea- 
sonable construction  of  the  provision  under  consideration  to  say  that 
the  tax  of  three  per  cent,  ad  valorem  is  to  be  levied  upon  all  manu- 
factures of  which  "  cotton"  is  the  material,  of  which  "  wooi"  is  the 
material,  of  which  "  silk"  is  the  material,  of  which  "  worsted"  is  the 
material,  "  wholly  or  in  part ;"  and  so  on  through  the  list  of  articles 
enumerated  in  the  statute.  This  construction  would  cover  clothing, 
as  it  is  a  manufacture  of  which  cotton,  and  wool,  and  silk,  and 
worsted,  wholly  or  in  part,  are  the  ultimate  materials  of  which  it  is 
composed.  But  using  the  language  of  the  statute  as  the  same  lan- 
guage is  used  in  daily  business,  it  seems  altogether  reasonable  to 
speak  of  cloths  of  the  various  sorts  as  the  materials  of  which  clothing 
is  manufactured. 

Hence,  upon  either  construction  of  this  provision  of  the  law,  cloth- 
ing must  be  regarded  as  a  manufacture,  and  as  subject  to  an  ad 
valorem  duty  of  three  per  cent. 

The  proviso  on  which  the  claim  is  made  to  rest,  that  the  tax  should 
be  assessed  only  on  the  increased  value  of  the  clothing  over  the  value 
of  the  articles  used,  on  which  a  tax  may  have  been  previously  paid, 
IS  in  these  words :  "  That  on  all  cloths  dyed,  printed,  bleached,  man- 
ufactured into  other  fabrics,  or  otherwise  prepared,  on  which  a  duty 
or  tax  shall  have  been  paid  before  the  same  were  so  dyed,  printed, 
bleached,  manufactured,  or  prepared,  the  said  duty  or  tax  of  three 
per  centum  shall  be  assessed  only  upon  the  increased  value  thereof." 
xV  sufficient  objection  to  this  view  is,  that  the  proviso  treats  of  cloths 
as  fabrics,  and  provides  for  a  tax  on  the  increased  value  of  such  cloths, 
as  "  fabrics,"  when  they  have  been  subjected  to  the  process  of  dyeing, 
printing,  bleaching,  or  manufacturing.  In  the  language  of  commerce 
and  trade,  cloth  is  a  fibric,  but  a  coat  is  not.  Under  this  proviso,  white 
cloths  may  be  dyed  and  printed,  brown  cloths  may  be  bleached,  oil 
cloth.  India-rubber  cloth,  or  enameled  cloth  may  be  manuflictured  or 
prepared,  and  the  manufacturer  be  liable  to  taxation  for  the  in- 
creased value  of  his  product  over  the  value  of  the  basis,  or  primary 
manufacture,  on  which  the  tax  shall  have  been  previously  paid. 
This  construction  appears  to  give  reasonable  and  adequate  scope  to 
the  language  employed  ;  and  this  proviso  being  an  exception  to  the 
general  poUcy  of  the  law,  which  is  to  tax  each  distinct  manufacture 
at  its  full  commercial  value,  no  broader  construction  can  properly  be 
.ijnade. 

It  is,  then,  the  decision  of  the  Commissioner  that  clothing  is  a 


DECISIONS    OF   THE    COMMISSIONER.  233 

mauufacture  and  subject  to  taxation  at  the  rate  of  three  per  cent, 
ad  valorem,  the  value  to  be  returned  by  the  manufacturers,  or  esti- 
mated by  Assessors  in  the  manner  pointed  out  by  the  statute. 

It  Avas  represented  by  parties  and  counsel,  that  the  work  of  manu- 
facturing is  generally  performed  by  persons  who  are  not  the  owners 
of  the  materials,  and  who  receive  the  garments  cut,  and  return  them 
completed  to  the  owners.  Upon  this  statement  it  was  suggested 
that  those  who  performed  the  larger  part  of  the  manual  labor  should 
be  regarded  as  the  manufacturers.  This  view  does  not  seem  to  be 
warranted  by  the  law.  It  is  the  general  fact,  that  the  manufacturer 
does  not  contribute  any  considerable  portion  of  the  manual  labor 
needed  in  the  branch  of  business  which  he  pursues.  Indeed,  in 
every  important  branch  of  manufacturing  industry,  the  manufacturer 
furnishes  only  the  capital  and  business  capacity  necessary  for  the 
support  and  management  of  the  business.  There  seems  to  be  no 
reason  why  the  operative  employed  in  the  manuflicture  of  a  coat 
should  be  regarded  as  the  manufacturer,  which  would  not  apply  with 
equal  force  to  the  weaver  of  cloth  in  a  mill.  It  is  sufficient  to  say, 
that  the  construction  asked  for,  if  applied  to  eveiy  branch  of  manu- 
factures where  reasons  of  equal  force  could  be  urged,  would  render 
the  execution  of  the  law,  in  the  collection  of  taxes  upon  manufac- 
turers, exceedingly  difficult,  if  not  impossible. 

The  decision  upon  this  point,  then,  must  be,  that  the  manufacturer 
is  he  who  furnishes  the  materials,  the  money,  and  the  skiU  employed 
in  the  management  of  the  business. 

Assessors  and  Collectors  will  be  further  guided  by  printed  de- 
cisions numbers  T^fe  and  seven. 


(No.  3V.) 

Decemher^  1862. 

DECISION" 

IN  EEFERENCE  TO  THE  TAX  ON  CARPETS  AND  CURTAINS. 

Carpets  and  curtains,  Avhen  prepared  by  dealers  in  those  articles, 
upon  special  orders,  to  suit  specified  rooms  and  windows,  are  not  re- 
garded as  manufactures,  nor  liable  to  taxation  as  such. 


234  DECISIONS    OF    THE    COM:^nSSIONEK. 

(No.  38.) 

December,  1862, 

DECISION 

IN  KEFEEENCE  TO   SAILS. 

Sails,  Avhen  made  upon  order  and  to  suit  a  particular  vessel,  are 
not  regarded  as  manufactures  within  the  meaning  of  the  Excise  Law, 
and  they  are  consequently  exempt  from  duty. 


(No.  39.) 

December,  1862. 

DECISION 

IN  EEFERENCE  TO  THE  TAX  ON  DL\iIONDS  AND  ElVIERALDS. 

The  tax  on  diamonds  and  emeralds,  when  previously  cut  and  pre- 
pared for  setting,  will  be  assessed  only  on  the  value  of  the  setting. 


(No.  40.) 

REGULATION 

RELATING  TO  AGENTS   OF  JIANUFACTUREES. 

The  word  "  agent,"  as  used  in  the  '74t}i  and  Toth  Sections  of  the 
Excise  Act,  is  construed  to  mean  either  a  person  who  is  the  exclusive 
agent  of  a  manufacturer,  or  any  person  or  firm  selling  goods  on  com- 
mission, designated  by  a  manufacturer  as  his  agent  for  the  sale  of  his 
manufactures. 

In  all  cases  the  manufacturer  will  be  required  to  make  known,  to 
the  Assessor  or  Assistant  Assessor  of  the  District,  the  name  and 
place  of  business  of  the  agent  so  designated. 

Whenever  a  manufacturer  of  agricultural  implements  appoints  or 
authorizes  an  agent  or  agents  to  sell  such  implements  at  wholesale^ 


DECISIONS    or   THE   COMMISSIONEK.  235 

at  places  other  than  the  place  of  manufacture,  such  agent  or  agents 
will  not  be  required,  as  authority  for  such  sales,  to  take  license  as* 
dealers  or  peddlers. 

If,  however,  such  agent  or  agents  shall  sell  such  implements  at 
retail,  license  will  be  required  under  Section  64,  Article  5,  or 
Article  27. 


(No.  41.) 

December^  1862. 

DECISION 

IN  EELATION  TO   PUBLISHERS. 

Publishers  of  printed  books,  magazines,  pamphlets,  newspapers, 
reviews,  and  all  other  similar  printed  publications,  are  liable  to  assess- 
ment as  dealers. 

If  the  sales  of  a  publisher  are  to  those  who  buy  to  sell  again,  or 
if  this  part  of  his  business  is  considerable,  so  that  he  procures  stock 
and  arranges  his  business  with  reference  to  such  sales,  he  should  be 
classed  as  a  wholesale  dealer,  even  though  a  portion  of  his  sales  is  to 
those  who  buy  for  their  own  use. 

A  publisher  of  a  newspaper  requires  a  dealer's  license  to  sell  his 
papers  upon  the  premises  ;  but  no  license  is  required  by  a  publisher 
who  disposes  of  his  j^apers  exclusively  through  a  commission  house. 
Subscriptions  received  at  the  office,  and  the  delivery  of  the  pajsers  by 
mail  or  otherwise,  is  regarded  as  a  sale  upon  the  premises. 


(No.  42.) 

JDecemher^  1862. 

DECISION 

RELATING  TO  THE  BUSINESS  OF  JOB  PRINTERS,  LITHOGEAPHERS,  AND 
ENGRAVERS. 

The  articles  produced  by  job  printers,  lithographers,  and  engravers, 
wliich  are  made  upon  specific  orders,  and  which  are  not  known  as 
articles  of  commerce,  are  exempt  from  duty  as  manufacture. 

Job  printers,  engravers,  and  lithographers,  whose  business  is  con- 
fined to  the  production  of  articles  covered  by  the  foregoing  rule  of 
exemption,  are  not  liable  to  assessment  for  license  as  manufacturers. 


236  DECISIONS    OF   THE    COlIinSSIONEE. 

(No.  43.) 

DECISION 

IN  REFERENCE  TO  DRAFTS  DRAWN  BY  BANKS  AND   BANKERS,    AND 
THEIR  LIABILITY  AS  BROKERS. 

Whenever  an  incorporated  bank,  or  otlier  bank  legally  authorized 
to  issue  notes  as  circulation  (mentioned  in  paragraph  1  of  Section 
64),  has,  in  the  ordinary  course  of  business — that  is,  by  discounting 
paper  payable  at  a  time  future  in  places  other  than  that  in  which  the 
bank  is  situated,  or  by  receiving  certificates  of  deposit,  or  drafts  at 
par,  on  deposit — accumulated  funds  at  other  places  than  that  in  which 
the  bank  is  situated,  such  bank  may  draw  against  such  funds,  and 
sell  such  drafts,  without  thereby  being  liable  to  take  license  as  a 
broker. 

This  regulation  will  also  apply  to  licensed  bankers. 

Incorporated  banks,  as  well  as  licensed  bankers,  doing  the  business 
described  in  paragraph  13  of  Section  64,  will  be  required  to  take  the 
license  prescribed  in  said  paragraph ;  it  being  understood  that  selling 
drafts,  in  the  manner  and  for  the  purpose  above  stated,  is  not  con- 
sidered as  "dealing  in  exchanges  relating  to  money,"  within  the 
meaning  of  said  paragraph. 

[Revised;  see  Decision  No.  91,  p.  262.] 


(No.  44.) 

January^  1863. 

DECISION 

IN  REFERENCE  TO  TELEGRAPHIC   IMESSAGES. 

Telegraphic  dispatches  or  messages  sent  from  an  office  without  the 
United  States  to  an  office  within  the  United  States,  are  not  subject 
to  stamp  tax,  provided  the  message  be  transmitted  direct  to  its  final 
destination. 

If  received  at  an  office  within  the  United  States  and  repeated  to 
another  office  Avithin  or  without  the  United  States,  the  stamp  must 
be  affixed  and  canceled  by  the  operator  at  the  office  where  the  mes- 
sage is  repeated. 


DECISIONS   OF   THE    COMMISSIONER.  237 


(Xo.  45.) 

December^  1S62. 

DECISION 

IN  REFERENCE  TO   CLAIM   AGENTS. 

Persons  who  hold  themselves  out  to  the  public  as  prepared  to 
prosecute  claims  against  the  Government  in  any  of  the  Executive 
Departments,  whether  such  claims  are  actually  pro.secuted  by  them 
personally  or  by  their  correspondents,  are  required  to  take  out  license 
as  claim  agents,  under  the  33d  Article  of  the  64th  Section  of  the  Ex- 
cise Law. 


(Xo.  46.) 

December,  1862. 

DECISION 

IN   REGARD   TO  JIANUFACTURERS  AND   EMPLOYEES   UNDER  THE 
PROVISO   TO   SECTION   73. 

Where  one  party  furnishes  the  materials,  or  any  part  thereof,  and 
employs  another  party  to  manufacture,  make,  or  finish  the  goods, 
wares,  and  merchandise  or  articles,  paying  or  promising  to  pay  there- 
for, and  receiving  the  goods,  wares,  and  merchandise  or  articles, 
whether  the  parties  are  in  the  same  or  in  different  places,  the  party 
so  employed  may  not  be  required  to  pay  the  tax  on  the  value  thereof: 
Provided,  that,  at  the  request  of  the  Assessor  or  Assistant  Assessor, 
the  party  employed  shall  make  out  a  list,  subscribed  and  sworn  ; 
which  list  shall  state  the  number  or  quantity  of  the  goods,  wares, 
and  merchandise  or  articles  manufactured,  made,  or  finished,  during 
each  month,  as  may  be  required  by  law  in  each  case,  and,  as  near  as 
may  be,  the  value  thereof,  together  with  the  name  and  usual  place 
of  business  of  the  party  for  whom  the  labor  is  performed.  If  the 
parties  have  their  usual  places  of  business  in  the  same  District  Avhere 
the  list  is  made  out,  then  the  tax  due  thereon  shall  be  assessed  to  the 
party  for  whom  the  labor  is  performed.  But  if  the  parties  have 
their  usual  places  of  business  in  different  Districts,  then  the  Assessor 
receiving  such  list  shall  transmit  it  to  the  Assessor  of  the  District 
wherein  the  party  for  whom  the  labor  is  performed  has  his  usual 
place  of  business,  to  the  end  that  the  tax  due  on  such  Hst  may  be 
paid  by  such  party. 


J^38  DECISIONS    OF    THE    COMMISSIONEK. 


(No.  47.) 

December^  1862. 

DECISION. 

WHAT  CONSTITUTES  A   CATTLE  BROKER. 

A  person  who  buys  cattle  to  stock  his  own  farm,  and  hj  keeping 
them  thereon  adds  materially  to  their  value,  can  not  be  considered  a 
cattle  broker.  If,  however,  it  is  his  business  to  buy  and  sell,  without 
making  material  additions  to  the  intrinsic  value  of  the  animals,  he  is 
liable  to  taxation  as  a  cattle  broker. 

The  profits  of  the  former,  if  any,  are  those  of  a  producer ;  the 
profits  of  the  latter,  if  any,  are  those  of  a  trader ;  and  this  distinction 
may  be  deemed  a  test  of  the  question,  "  Who  is  a  cattle  broker  with- 
in tlie  meaning  of  the  Excise  Law  ?" 


(Xo.  48.) 


December,  1862. 


DECISIOI^ 

IN  REFERENCE  TO  MANUFACTURERS  OF  CIGARS. 

When  persons  are  employed  by  tobacconists  or  dealers  in  cigars, 
whether  in  the  same  town  or  at  a  distance,  to  manufacture  cigars, 
and  for  this  purpose  receive  tobacco  from  their  employers  to  be  made 
into  cigars,  which,  when  finished,  are  returned  to  the  employers  afore- 
said, such  persons  may  not  be  required  to  pay  the  duties  on  the  value 
thereof:  Provided^  that,  at  the  request  of  the  Assessor  or  Assistant 
Assessor,  they  make  out  a  list,  subscribed  and  sworn;  which  list 
shall  state  the  number  of  cigars  so  made  during  each  month,  and,  as 
near  as  may  be,  the  value  thereof,  together  with  the  name  and  resi- 
dence of  the  person  to  whom  the  cigars  have  been  returned.  If  the 
said  employer,  to  whom  the  cigars  are  returned,  resides  or  has  his 
usual  place  of  business  in  a  District  different  from  that  in  which  the 
list  is  made  out,  then  the  Assessor  receiving  such  list  shall  transmit 
it  to  the  Assessor  of  the  District  where  sucli  employer  resides  or  has 
liis  usual  place  of  business,  to  the  end  that  the  duties  due  thereon, 
under  the  Excise  Law,  may  be  paid  by  the  employer.  But  if  the 
pai'ties  live  in  the  same  District,  the  Assessor  will  assess  the  amount 
due  on  such  lists  to  the  employer. 


DECISIONS    OF   THE    COMMISSIONER.  239 

(No.  49.) 

December,  1862. 

DECISION 

DEFINING   THE  PL-\CE   OF  MANUFACTURE. 

Whenever,  previous  to  September  1,  1862,  goods,  wares,  or  mer- 
chandise shall  have  been  made  by  persons  who  were  not  the  owners 
of  the  materials,  the  premises  where  such  goods,  wares,  or  merchan- 
dise were  made  shall  be  regarded  as  the  place  of  manufacture. 


(No.  50.) 

December^  1862. 

DECISION 

IN  REFERENCE   TO  TAX   ON  HATS  AND  BONNETS. 

When,  according  to  the  usages  of  trade  at  the  time  of  the  passage 
of  the  Excise  Law,  hats  and  bonnets  were  sold  without  trimming, 
persons  whose  business  it  is  to  trim  such  hats  and  bonnets  will  not 
be  reararded  as  manufacturers. 


(No.  51.) 

January^  1863. 

DECISION 

IN  RELATION  TO   SEALS,   STAMPS,   AND  DIES. 

If  a  die-sinker  or  engraver  cuts  names  or  designs  upon  seals,  stamps, 
or  dies  brought  to  him  by  others,  he  does  not  thereby  become  liable 
as  a  manufacturer ;  and  where  he  furnishes  the  seal,  stamp,  or  die, 
but  cuts  it  for  a  specific  pui-pose,  so  that  it  would  be  of  no  special 
value  to  any  one  but  the  owner,  he  is  not  therefore  a  manufacturer 
under  the  law. 

When  a  person  makes  and  sells,  or  removes  for  sale,  general  seals, 
stamps,  or  dies  which  possess  a  commercial  value,  then  he  must  take 
a  license  and  pay  a  manufacturer's  tax. 


24:0  DECISIONS    OF   THE    COMMISSIOi^EK. 

(No.  52.) 

December,  1S62. 

DECISION 

RELATIVE  TO  LICENSE  FOR  BUILDINGS  USED  AS  THEATERS,   ETC. 

The  owner  of  any  edifice  erected  and  fitted  for  dramatic  or  op- 
eratic representations,  plays,  or  performances,  must  take  license 
under  Section  65,  Article  17,  if  the  edifice  is  used  for  such  repre- 
sentations, plays,  or  performances. 

An  edifice  erected  and  licensed  as  a  theater  can  be  used  only  for 
dramatic  and  operatic  representations,  plays,  and  performances. 

Jugglers,  proprietors  of  circuses,  and  the  proprietors  of  all  other 
exhibitions  or  shows  for  money,  not  enumerated  in  Section  64,  who 
may  use  such  licensed  theaters  for  exhibitions,  shows,  and  perform- 
ances, will  be  severally  required  to  take  license  under  Articles  18  and 
1 9  of  said  Section. 


(No.  53.) 

Deceniher,  1862. 

DECISION 

IN  REGARD  TO  YARNS  AND  THREADS. 

In  order  that  yarns  or  threads  may  be  exempted  from  duty  as 
manufactures,  the  manufacturer  must  satisfy  the  Assessor  that  such 
yarns  or  threads  were  manufactured  and  sold  or  delivered  exclu- 
sively for  knitted  fabrics,  or  for  weaving  or  spooling.  (Sections  60 
and  75,  Excise  Law.) 

When  yarn  or  thread  is  delivered  to  a  merchant  or  dealer  for  sale, 
it  can  not  be  presumed  that  the  articles  will  be  sold  by  hina  exclu- 
sively for  knitted  fabrics,  or  for  weaving  or  spooling;  and  in  such 
cases  the  yarns  or  threads  are  jyrima  facie  manufiictures,  and  there- 
fore subject  to  duty. 


DECISIONS    OF    TUE    COMMISSIONER.  241 

(No.  54.) 

December,  1862. 

DECISION 

CONCERNING  CLAIMS  FOR  TAXES  BIPROPERLY   PAID. 

Claims  for  taxes  impropeiij  paid  under  the  Excise  Law,  may  be 
made  to  the  Commissioner  of  Internal  Revenue  through  the  Col- 
lectors of  the  respective  Districts,  supported  by  the  aihdavits  of  the 
claimants,  and  the  certificate  of  the  Assessor  imder  whose  direction 
the  taxes  were  assessed. 


(No.  55.) 

December,  1862. 
DECISION 

IN  REGARD   TO  MANUFACTURERS  OF  CABINET  WARE,   AND  MANU- 
FACTURERS AND  DEALERS  IN   FURNITURE. 

Looking-glass  and  picture  frames  are  manufactures,  and  subject  to 
tax  as  such ;  but  merely  placing  the  mirror  or  picture  in  the  frame 
does  not  constitute  a  new  manufacture,  nor  render  the  article  liable 
to  additional  taxation. 

Furniture  finished,  with  the  exception  of  oiling,  waxing,  painting, 
or  vai-nishing,  on  which  the  Excise  Duty  has  been  paid,  shall  not  bo 
subject  to  additional  taxation  in  consequence  of  such  oiling,  waxing, 
painting,  or  vanishing. 

The  mere  addition  of  a  marble  slab  to  tables,  or  other  furniture,  is 
not  construed  as  the  production  of  a  new  manufacture,  provided  the 
taxes  on  the  material  have  been  paid. 

"When  all  the  difierent  parts  of  a  piece  of  furniture  are  got  out, 
shaped,  and  finished,  ready  to  be  put  together,  the  tax  is  paid  on  the 
piece  of  fui-niture  as  a  whole,  the  putting  together  of  the  diiferent 
parts  will  not  be  considered  a  manufacture. 

Mattresses  are  a  manufacture,  and  liable  to  taxation  as  such. 

If  the  finishing  room  where  the  painting,  oiling,  etc.,  is  done,  is 
distinct  from  the  place  of  manufacture,  and  can  not  properly  be 
considered  a  part  of  the  factory,  but  is  the  place  of  sale,  then  a 
dealer's  license  will  be  necessary. 

16 


242  DECISIONS   OF   THE   COMMISSIONER. 

(No.  56.) 

December^  1862. 

DECISION 

CONCERNING  MANUFACTURES  OF   STONE,   MARBLE,   AND  SLATE. 

1.  Under  the  provision  of  Section  15  of  the  Excise  La-w,  by  which 
building  stone  is  declared  not  to  be  a  mantifacture,  it  is  held  that 
stone  designed  for  buildings,  whether  rough,  hewn,  or  carved,  is  not 
subject  to  taxation:  Provided^  That  articles  manufactured  from  stone, 
marble,  or  slate,  such  as  fireplaces  and  mantel-pieces,  even  though 
designed  for  particular  buildings,  but  which  are  of  such  a  nature 
that  they  might  be  introduced  into  the  commerce  of  the  country  as 
articles  of  traffic,  are  subject  to  a  tax  of  three  per  cent,  ad  valorem. 

2.  Other  manufactures  of  stone,  marble,  or  slate,  which  are  recog- 
nized as  articles  of  traffic,  are  subject  to  a  tax  of  three  per  cent,  ad 
valorem. 

It  is  the  duty  of  Assessors  and  Assistant  Assessors  to  apply  these 
rules  to  cases  as  they  arise. 

Gravestones  and  monuments,  made  to  order,  from  rough  material, 
by  plans,  designs,  or  drawings  submitted  with  the  order,  are  not 
manufactures  under  the  Excise  Law,  and  are  exempt  from  taxation : 
Provided^  That  no  monuments  or  gravestones  shall  be  considered  as 
made  to  order  which  are  wrought  further  than  the  block  or  slab  be- 
fore the  order  is  given. 


(No.  67.) 

Decemher^  1862. 

DECISION 

RELATIVE    TO    BREWERS. 

Under  the  51st  and  64th  Sections  of  the  Excise  Law,  any  manu- 
facturer of  beer,  lager  beer,  or  ale,  may  sell  the  same  at  the  place  of 
manufacture  in  quantities  of  more  than  three  gallons  at  one  time  to 
the  same  purchaser,  without  being  required  to  take  a  license  as  a 
wholesale  dealer  in  liquor.  Any  manufacturer  of  beer,  lager  beer, 
or  ale,  Avho  owns  or  hires  a  depot  or  warehouse  for  the  storage  and 
Bale  of  such  beer,  lager  beer,  or  ale,  in  a  Collection  District  other  than 


DECISIONS   OF   THE   COIEMISSIONEK.  243 

tliat  in  which  his  manufactory  is  situated,  and  who  shall  have  ob- 
tained a  permit  for  the  removal  of  such  beer,  lager  beer,  or  ale, 
agreeably  to  the  provisions  of  the  61st  Section  of  the  Excise  Law, 
may  sell  such  beer,  lager  beei*,  or  ale,  of  his  own  manufacture,  re- 
moved as  aforesaid,  at  such  depot  or  warehouse  in  quantities  of  more 
than  three  gallons  at  one  time  to  the  same  purchaser,  without  being 
required  to  take  a  license  as  a  wholesale  dealer  in  liquors. 

Nothing  herein  contained  shall  be  construed  to  authorize  the  sale 
at  such  depot  or  warehouse  of  any  beer,  lager  beer,  or  ale,  not  re- 
moved from  the  place  of  manufacture  in  the  manner  prescribed  by 
the  said  51st  Section,  or  of  any  distilled  spirits,  wines,  or  fermented 
liquors  not  manufactured  and  removed  as  aforesaid. 


(No.  58.) 

December^  1862. 

DECISION 

IN  RELATION  TO   PRODUCERS   OP  ARTICLES  NAMED  IN  SECTION  75. 

Producers  whose  products  are  enumerated  and  taxed  in  the  75th 
Section  of  the  Excise  Law,  are  not  required  to  take  license  as  deal- 
ers for  the  sale  of  such  products  upon  the  premises  where  produced. 
But  producers  of  articles  named  in  Section  75  as  not  being  manufac- 
tures, and  which  are  not  taxed,  must  take  license  as  dealers  for  the 
sale  of  such  articles  upon  the  premises  where  j^roduced. 

Section  66  is  construed  as  if  it  read :  "  By  the  licensed  manufac- 
turer or  producer"  [of  articles  enumerated  and  taxed  in  Section  75], 
etc. 


(No.  59.) 

December,  1862. 

DECISION 

AS  TO   WHAT   CONSTITUTES  A   COMMERCIAL  BROKER. 

Persons  who  merely  collect  rents,  but  who  neither  purchase,  rent, 
nor  sell  real  estate  for  others,  do  not,  by  such  act,  become  commercial 
brokers ;  but  when  they  purchase,  rent,  or  sell  real  estate  for  others, 
they  must  take  a  commercial  broker's  license. 

The  question  of  flxct  must  be  decided  in  each  case  by  the  Assistant 
Assessor,  from  whose  decision  an  appeal  maybe  taken  to  the  principal 
Assessor, 'as  in  other  cases. 


2-lri  DECISIONS    OF   THE   COMMISSIONEE. 

(No.  60.) 

January^  1863. 

DECISION  ■' 

IN  REGAKD  TO   SHOOKS. 

The  75tli  Section  of  the  Excise  Law,  which  provides  that  staves, 
hoojjs,  and  headings  shall  not  he  regarded  as  manutactures,  within 
the  meaning  of  the  act,  applies  only  to  those  articles  in  the  rough, 
or  when  prepared  and  sold  as  staves,  or  hoops,  or  headings. 

Shooks,  considered  as  hogsheads,  barrels,  or  similar  packages, 
taken  to  pieces  for  greater  convenience  in  packing,  are  subject  to  a 
duty  of  three  per  cent,  ad  valorem  as  a  manufacture  "  not  otherwise 
provided  for." 

Whenever  lumber  is  cut,  j^laned,  matched,  tongued,  and  grooved, 
or  beveled,  and  thus  or  otherwise  jDrepared  for  dimension  boxes  or 
other  packages,  whether  it  is  used  on  the  premises  where  prejDared, 
or  sold  in  the  market,  it  should  be  considered  a  manufacture,  and 
taxed  as  such. 


(No.  61.) 

January^  1863. 

DECISION 

CONCERNING   THE  TAX  ON   SUGARS. 

Refiners  who  melt  or  refine  sugar,  are  subject  to  a  tax  of  one-fifth 
of  a  cent  a  pound  on  the  refined  sugar  produced,  known  as  "  stove 
dried,"  or  "hard  sugar,"  in  the  various  forms  of  loaf,  lump,  or 
crushed,  granulated,  or  pulverized. 

The  molasses,  and  the  "  soft"  or  "  cofiee  sugar"  produced,  are  not 
taxed,  being  considered  as  the  residuum  of  the  refining  process. 

Refiners  who  refine  or  make  sugar  from  molasses  are  subject  to  a 
tax  of  one-fifth  of  a  cent  per  pound  on  the  sugar  produced.  The 
molasses  produced  is  not  taxed,  being  considered  as  the  residuum  of 
the  refining  process. 


DECISIONS    OF   THE    COMMISSIONEE.  245 

(No.  62.) 

January^  1863. 

DECISION 

IN  EELATION  TO  THE  TAX  ON  I\IANUFACTURED  TOBACCO. 

When  manufactured  chewing  or  smoking  tobacco  is  put  up  in 
packages  of  tin  foil,  paper,  or  other  wrapping  material,  for  con- 
sumers, the  cost  of  such  material  shall  first  be  deducted  from  the 
gross  amount  of  sales  of  such  tobacco  before  the  tax  on  the  same  is 
levied ;  and  in  ascertaining  the  weight  of  tobacco  sold,  the  xoeight 
of  the  wrappers  shall  also  be  deducted. 

The  owner  of  the  tobacco,  rather  than  the  person  who  performs 
the  labor,  is  regarded  as  the  manufacturer  of  snufi",  and  the  tax  in 
such  cases  should  be  paid  by  the  owner,  in  accordance  with  the  prin- 
ciple laid  down  in  Decision  40,  concerning  manufactures. 

The  manufacturer  of  cigars  may  deduct  the  cost  of  the  boxes  from 
his  returns  of  sales,  as  the  tax  "will  be  levied  upon  the  net  rather  than 
the  gross  receipts. 


(No.  63.) 

January^  1863. 

DECISION 

IN   RELATION  TO  THE  TRANSFER  OF  SHARES  BY  STOCKHOLDERS. 

Any  written  authority,  m  whatever  form  drawn,  made  by  a  stock- 
holder in  a  corporation,  for  the  transfer  of  shares  in  such  corporation, 
is  regarded  as  a  power  of  attorney ;  and  as  such  is  subject,  under 
Schedule  B,  to  a  stamp  duty  of  twenty-five  cents. 


(No.  64.) 

DECISION 


CONCERNING  THE  EVIDENCE  TO  BE  SUBMITTED  TO  THE  COimiSSIONER 
OF   INl'ERNAL  REVENUE  BY  PARTIES  WHO   CLAIM  DRAWBACK. 

1st,  The  certificate  of  the  Collector  of  Internal  Revenue,  that  the 
Internal  Revenue  Tax  uj)on  the  goods  exported  has  been  paid,  which 


246  DECISIONS    OF   THE    COMMISSIONEE. 

certificate  shall,  when  possible,  particularly  describe  the  goods  by 
their  marks  or  otherwise,  their  quantity,  the  rate  of  the  tax,  whether 
it  is  specific  or  ad  valorem,  the  amovmt  of  duty  "imposed,  and  the 
name  of  the  manufacturer  or  producer  v/ho  paid  the  same. 

2d.  The  certificate  of  the  Collector  or  other  competent  ofiicer  of 
the  Customs,  to  the  effect  that  the  goods,  uj^on  which  the  drawback 
is  claimed,  jhave  been  exported,  which  certificate  shall  also  particularly 
describe  the  goods  by  their  marks  or  otherwise,  and  shall  set  forth 
their  quantity,  the  date  of  shipment,  name  of  vessel,  the  port  to 
which  they  were  exported,  and  the  name  of  the  exporter. 

3d.  The  affidavit  of  the  party  making  the  claim,  or  other  com- 
petent person,  setting  forth  that  the  goods  upon  w^hich  the  claim  for 
drawback  is  made  are  the  identical  goods  upon  which  the  internal 
revenue  tax  has  been  paid,  as  certified  by  the  Collector  of  Internal 
Revenue ;  that  the  said  goods  have  been  exported  at  the  time  and 
in  the  manner  stated  by  the  Custom-house  Officer;  and,  also,  the 
amount  of  the  drawback  claimed,  and  that  the  party  making  the 
claim  therefor  is  justly  entitled  thereto. 

The  affidavit  must  be  executed  before  a  notary  public,  or  a  magis- 
trate having  a  seal ;  or,  if  executed  before  a  justice  of  the  peace, 
there  must  be  a  certificate  from  a  proper  officer  that  such  person  is 
duly  authorized  to  administer  oaths. 

The  evidence  required,  where  parties  desire  the  cancellation  of 
bonds  given  for  export,  is  similar  to  that  contained  in  the  second  and 
third  items  of  the  foregoing. 


(No.  65.) 

February^  1863. 

DECISION 

CONCEENING   INSURANCE  COMPANIES. 

The  82d  Section  of  the  Excise  Law  requires  aU  fire,  marine,  life, 
inland,  stock,  and  mutual  insurance  companies  of  the  United 
States  and  Territories,  under  w^hatever  style  or  name  known 
or  called,  to  withhold  three  per  cent,  of  all  payments  on  account  of 
tiny  dividends,  in  scrip  or  money,  declared  due  and  payable  after 
September  1,  1862,  to  stock  or  policy  holders,  and  to  make  return  and 
payment  thereof  to  the  Commissioner  of  Internal  Revenue,  together 


DECISIONS    OF   THE    CClIMieSIO^JER. 


247 


with  three  per  cent,  of  all  sums  added  to  surphxs  or  contingent 
funds. 

The  84th  Section  requires  all  insurance  companies  (except  life), 
and  all  associations  and  individuals  making  insurance,  including  all 
agents  of  foreign  insurance  companies,  on  the  first  day  of  October, 
1862,  and  on  the  first  day  of  each  quarter  thereafter,  to  render  an 
account  to  the  Commissioner  of  Internal  Revenue  of  all  insurance 
made,  renewed,  or  continued,  or  indorsed  on  any  open  policy,  for  the 
quarter  then  preceding^  and  to  pay  a  duty  of  one  per  centum  on  the 
gross  amount  received  therefor. 

The  returns  under  both  sections  of  the  law  will  be  required 
quarterly,  commencing  October  1,  1862. 

When  dividends  are  declared  at  regular  periods  of  the  year,  and 
a  statement  rendered  to  that  efiect,  returns  will  not  be  required 
at  any  other  time.  The  dates  of  the  previous  and  present  dividend 
must  be  inserted  in  each  return,  that  the  whole  year  may  be  ac- 
counted for. 

Blanks  will  be  furnished,  which  must  be  duly  filled  and  returned  to 
this  Office,  whether  any  tax  has  accrued  or  not. 

The  following  directions  should  be  observed  in  makuig  out  state- 
ments : 

The  gross  receipts  for  premiums  and  assessments  are  understood 
to  mean  all  cash  receipts,  whether  under  the  name  of  premiums,  per- 
petual deposits  for  insurance,  or  in  payment  of  the  whole  or  part  of 
premium  notes. 

Whenever  any  portion  of  the  premium  is  refunded  to  the  holder 
of  an  open  policy,  because  the  policy  has  not  been  used  in  full,  the 
amount  so  refunded  may  be  deducted  from  the  premiums  received 
during  the  quarter,  and  the  tax  paid  upon  the  remainder :  Provided^ 
that  this  shall  not  apply  to  money  so  refunded  on  which  the  tax  to 
the  Government  shall  not  have  been  previously  paid. 

All  sums  paid  for  re-insurance  may  be  deducted. 

The  tax  upon  the  dividends  of  life  insurance  companies  will  not  be 
deemed  due  until  such  dividends  are  payable.  Besides  the  regular 
divisions  of  profits  to  stockholders,  all  premiums  or  deposits  returned 
must  be  considered  as  dividends  to  policy  holders,  from  which  three 
per  cent,  will  be  withheld,  and  return  and  payment  thereof  made  to 
this  Office. 

The  first  return  of  tax  on  premiums  and  assessments  is  required 
from  July  1  to  September  30,  1862,  inclusive. 

The  first  return  of  tax  on  dividends  and  addition  to  surplus  will  be 
upon  such  payments  thereof  as  are  due  and  payable  from  September 
2d  to  September  30th,  inclusive. 

The  company  may  assume  the  tax,  provided  the  Government  re- 


248  DECISIONS    OF   THE    COMMISSIONER. 

ceives  its  due  proportion— the  amount  paid  to  stock  or  policy  holders 
being  j%\  of  the  sum  upon  which  the  tax  is  estimated. 

It  is  desirable  that  the  amount  of  tax  due  should  be  deposited 
with  the  nearest  United  States  Assistant  Treasurer,  or  designated 
Depositary,  and  his  Original  certificate  therefor  sent  with  the  re- 
turn. But  if  more  convenient,  payment  may  be  made  by  draft  or  in 
Treasury  notes. 


(No.  66.) 

February^  1863. 

DECISION 

CONCERNING   EAILEOAD  COMPANIES. 

The  81st  Section  of  the  Excise  Law  requires  the  managers  of  all 
railroad  companies  to  withhold  three  per  cent,  from  all  payments  due 
after  September  1,  1862,  of  interest  on  bonds  and  other  evidence  of 
indebtedness,  or  coupons  representing  interest,  or  dividends  in  scrip 
or  money,  and  to  make  return  and  pajmient  thereof  to  the  Commis- 
sioner of  Internal  Revenue. 

The  company  may  assume  the  tax,  provided  the  Government  re- 
ceives its  just  proportion — the  amount  paid  to  stock  or  bond  holders 
being  yV^  of  the  sum  upon  which  three  per  cent,  is  estimated. 

Returns  and  payments  are  to  be  made  quarterly^  commencing 
October  1,  1862 ;  but  the  first  statement  will  only  mclude  such  pay- 
ments of  interest,  coupons,  and  dividends  as  were  due  in  the  month 
of  September,  after  the  1st  instant.  Blanks  will  be  furnished  on  ap- 
plication to  this  Office,  which  must  be  duly  filled  and  returned, 
whether  any  tax  has  accrued  or  not. 

It  is  desirable  that  the  amount  of  tax  should  be  deposited  with  the 
nearest  United  States  Assistant  Treasurer  or  designated  Depositary, 
and  the  Original  certificate  therefor  sent  with  the  return;  but  if 
more  convenient,  payment  may  be  made  by  draft  or  in  Treasury 
notes. 


DECISIONS    OF    TUE    COMMISSIONER.  24:0 

(No.  67.) 

January^  1863. 

DECISION 

IN  REFERENCE  TO  ERRONEOUS  ASSESSMENTS. 

Where  a  tax  has  been  erroneously  assessed,  and  the  list  transmit- 
ted to  the  Collector  and  to  this  Office,  the  tax  not  having  been  paid, 
the  Assessor  may  certify  to  the  Collector  the  fact  of  such  erroneous 
assessment,  and  the  party  so  assessed  may  be  relieved  therefrom. 
The  Collector  will  hold  such  certificate  as  his  voucher,  and  transmit 
the  same  to  this  Office  with  his  quarterly  account. 
\Rexdked,  see  Decision  No.  90,  p.  261.] 


(No.  68.) 

December^  1862. 
DECISION 

CONCERNING  LICENSES  TO   DEALERS  ON   VESSELS,   RAFTS,  ETC. 

Assessors  may  assess,  as  dealers,  those  persons  who  sell  commodi- 
ties from  vessels,  boats,  or  barges,  or  who  sell  logs  and  lumber  in 
rafts,  and  make  the  usual  report  to  the  Collectors,  together  with  the 
name,  if  any,  of  the  vessel  employed.  The  licenses  will  be  prepared 
in  conformity  to  such  return. 

Apphcatiou  for  license  should  be  made,  and  the  license  should  be 
issued,  in  the  collection  district  where  the  licensee  resides. 


(No.  69.) 

January^  1863. 

DECISION 

CONCERNING  THE  TAXABLE  VALUE  OF  GOODS    SOLD   AT  PLACES 
OTHER  THAN  THE  PLACE  OF  MANUFACTURE. 

In  estimating  the  duties  upon  articles  manufactured,  when  re- 
moved and  sold  at  any  other  place  than  the  place  of  manufacture, 
there  shall  be  deducted  from  the  gross  amount  of  sales  the  following 
items,  \iz. :  Freight  from  the  place  of  manufacture  ;  storage ;  in- 
surance ;  and  commissions  actually  paid.  "When  the  articles  are  sold 
by  the  manufacturer,  an  allowance  may  be  made  for  the  expenses 
of  sale  not  exceeding  the  usual  commissions  upon  the  same  or  sim- 
ilar articles  at  the  place  of  sale. 


250  DECISIONS    OF   THE    GOMmSSIONEK. 


(No.  70.) 

Fehruary,  1863. 

DECISION- 
RELATIVE    TO    STAMPS    REQUIRED    UPON    CERTIFICATES    OF    STOCKS 
IN  CORPORATION. 

Whenever  the  oflScers  of  a  corporation  receive  satisfactory  evi- 
denoe  that  any  person,  persons,  or  party  have  become  stockholders 
in  such  corporation,  and  shall  make  in  the  books  thereof  the  requisite 
entries,  showing  that  such  person,  persons,  or  party  have  become 
stockholders,  and  shall  make  and  sign  a  certificate  or  certificates 
thereof,  it  shall  be  the  duty  of  such  officers  to  afiix  to  every  such 
certificate  the  appropriate  revenue  stamp ;  the  expense  thereof  to  be 
paid  by  the  person,  persons,  or  party  for  whose  use  or  benefit  such 
certificate  or  certificates  are  made  and  signed. 


(No.  VI.) 

February,  1863. 

DECISION- 
CONCERNING  THE  TAXATION  OP  MANUFACTURES. 

Any  article  known  to  commerce  as  an  article  of  traffic  which  is 
produced  by  hand  or  machinery,  must  be  regarded  as  a  manufacture, 
and  subject  to  a  tax,  unless  specially  exempted  by  law. 

Whenever  articles  are  manufactured  loithout  special  order,  and  for 
general  sale,  the  presumption  that  they  are  articles  of  trade  is  so 
strong,  that  no  amount  of  proof"  can  rebut  this  presumption  so  as  to 
exempt  the  manufacturer  from  the  payment  of  tax. 

When  articles  are  made  upon  order,  then  an  inquiry  must  be  insti- 
tuted for  the  purpose  of  ascertaining  whether  such  articles  are  known 
to  the  commerce  of  the  country,  or,  if  oflTered  for  sale,  whether  pur- 
chasers could  be  found.  If  either  of  these  conditions  should  be 
established,  the  manufacturer  would  be  liable  to  tax.  If,  however,  it 
should  appear  that  the  articles  produced  are  not  known  to  trade,  and 
could  not  be  sold  if  ofiered  to  the  pubUc,  they  would  then  be  exempt 
from  taxation  as  not  being  manufactures  within  the  meaning  of  the 
law. 


DECISIONS   OF   THE    COMMISSIONER.  251 


(No.  72.) 

February^  1863. 

DECISION 

CONCERNINa  MARINE  ENGINES. 

A  marine  engine  which  is  built  into  and  forms  part  of  a  steam- 
boat, steam-shijj,  or  other  vessel  propelled  by  steam,  is  not  regarded 
as  a  manufacture,  and  therefore  is  not  subject  to  tax  under  the  Excise 
Law.  Yet  articles  may  be  used  in  the  structure  thereof  which,  hav- 
ing a  distinct  commercial  character,  are  in  themselves  manufactures. 
If  the  builder  of  a  marine  engine  is  himself  the  manfacturer  of  an 
article  used  in  the  structure  of  the  engine — as,  for  instance,  a  steam 
pump  or  copper  pipe — he  becomes  liable,  as  a  manufacturer,  to  pay 
the  tax  on  such  article  whenever  it  is  removed  for  sale  or  consumption. 


(No.  73.) 


February^  1863. 


DECISION 

IN  RELATION  TO   RETURNS  BY  OWNERS  OF  STEAM-BOATS. 

Any  person  or  persons,  firms,  companies,  or  corporations,  owning 
or  possessing,  or  having  the  care  or  management  of  any  steam-vessel 
for  the  transportation  of  passengers,  shall  include  in  the  returns  of 
the  gross  amount  of  receipts,  as  required  by  Section  80,  all  sums 
received  for  lodging,  including  receipts  for  the  use  of  berths  and 
state-rooms. 

When,  according  to  the  custom  of  any  such  steam-vessel,  the  ex- 
penses of  board  or  other  items  are  included  in  the  charges  made  for 
transportation,  the  Assessor  of  the  District  shall  make  the  proper 
assessment  and  allowance  therefor. 


252  DECISIONS    OF   THE   COJIMISSIONEK. 


(No.  74.) 

February.,  1863. 

DECISION 

IN  REGARD  TO  SLAUGHTER-HOUSES,   AND  THE  LIABILITY  OF 
OWNERS  THEREOF. 

Every  person  or  firm  having  a  place  where  the  business  of  slaugh- 
tering animals  for  sale  is  carried  on,  must  be  held  responsible  for  the 
returns  required  by  Sections  78  and  79  of  the  Excise  Law. 

If,  at  such  place,  parties  are  permitted  to  slaughter  animals  named 
in  said  Sections,  by  such  permission  they  become  the  agents  or  em- 
ployees of  the  owner  for  that  particular  purpose,  but  the  principal 
alone  is  responsible  for  the  duties  levied  upon  animals  so  slaughtered. 

The  Assessor  or  Assistant  Assessor  will,  however,  receive  the  re- 
quired list  from  such  agents  or  employees  whenever  the  requisite 
facts  are  within  their  knowledge;  provided  always,  that  animals 
slaughtered  by  any  person  for  his  own  consumption  need  not  be 
included  in  the  returns,  as  such  are  exempt  from  duty. 


(Xo.  75.) 

Fehruary.,  1863. 

DECISION 

IN  REGARD  TO   STAMPS  UPON  INSTRUMENTS. 

In  stamping  promissory  notes,  or  other  instruments  requiring 
stamps,  under  the  provisions  of  the  Excise  Law,  two  or  more  of  a 
smaller  denomination  may  be  used  in  numbers  sufficient  to  amount 
to  the  sum  of  the  stamp  required. 

A  stamp  will  be  required  ui^on  every  certificate  which  has,  or  may 
have,  a  legal  value  in  any  court  of  law  or  equity. 

Certificates,  warrants,  orders,  and  drafts,  by  one  State  officer  upon 
another  for  the  purpose  of  carrying  on  the  internal  business  of  the 
Govei'nment,  are  not  subject  to  a  stamp  tax. 

The  same  rule  applies  to  the  certificates,  orders,  etc.,  of  county,  city, 
and  town  officers. 

Messages  transmitted  by  Telegraph  and  Railroad  Companies  over 


DECISIONS    OF   THE   C0M3IISS10NEK,  253 

their  own  wires,  on  their  own  business,  for  which  thoy  receive  no 
])ay,  are  not  taxable. 

COXCERXIXG    THE    AFFIXIXG    AAT)    CANCELLATIO^T    OF    EXCISE    STAMPS 

Sec.  94  of  the  Excise  Law  requires,  "That  on  and  after  the  first 
day  of  October  certain  stamjD  duties  shall  be  collected  on  all  in- 
struments, matters,  and  things,  as  described  in  schedule  marked  B." 

Sec.  95  provides :  "  That  if  any  person  or  persons  shall  make,  sign, 
or  issue,  or  cause  to  be  made,  signed,  or  issued,  any  instrument,  doc- 
ument, or  paper,  of  any  kind  or  description  whatsoever,  without  the 
same  being  duly  stamped  for  denoting  the  duty  imposed  thereon,  or 
without  having  thereupon  an  adhesive  stamp  to  denote  said  duty, 
such  person  or  persons  shall  incur  a  jjenalty  of  $50  ;  and  such  instru 
ment,  document,  or  paper  shall  be  deemed  invalid  and  of  no  effect." 

By  the  provisions  of  Sec.  95  the  person  who  muJces,  signs,  and 
issues  the  instrument  is  the  only  j^erson  who  is  authorized  to  affix 
the  stamp  required  by  the  law ;  and  the  person  who  makes,  signs, 
and  issues,  etc.,  without  affixing  the  stamp,  incurs  the  penalty  as  afore- 
said, and  is  liable  to  prosecution  therefor,  and  the  instrument  or  doc 
ument  is  invalid  in  consequence  of  such  neglect. 

Sec.  99  provides:  "That  the  person  iising  or  affixing  the  stamp 
shall  write  thereupon  the  initials  of  his  name,  date,"  etc.,  and  this 
requisition  must  be  observed,  except  in  the  case  of  bills  of  exchange 
drawn  in  foreign  countries. 

Other  portions  of  the  law  imj^ose  penalties  upon  persons  who  re- 
ceive documents  or  articles  subject  to  stamp  duty  from  the  person 
who  makes,  signs,  and  issues  them,  without  being  duly  stamped,  etc. 

A  faithful  compliance  with  the  requirements  of  the  provisions  of 
the  Excise  Law  demands  : 

First.  That  all  papers  subject  to  stamp  tax  mus^  be  stamped  before 
the  same  are  issued. 

^Second.  That  the  stamp  so  affixed  must  be  cancelled  in  the  man- 
ner prescribed,  by  the  party  making,  signing,  or  issuing  (in  other 
words,  executing)  the  instrument,  document,  or  paper,  either  by 
writing  or  printing  the  initials,  etc. 

The  fourth  Section  of  the  act  passed  25th  December,  1862,  is  con- 
strued to  exempt  from  duty  those  official  instruments,  documents, 
and  papers  issued  or  used  by  the  officers  of  the  United  States  Gov- 
ernment, the  duties  on  which,  if  paid,  would  be  a  charge  upon  the 
Treasury  of  the  United  States. 

This  decision  will  apply  also  to  official  instruments,  documents,  and 
papers  issued  or  used  by  the  officers  of  a  State. 

In  all  cases  of  conveyance  of  real  estate  by  deed,  the  stamps  used 
must  answer  to  the  value  of  the  estate  conveyed. 


254  DECISIONS  or  the  commissioner. 

When  the  consideration  is  nominal,  the  value  of  the  joroperty  con- 
veyed is  the  measure  of  the  stamp  duty. 

When  an  estate  that  is  encumbered  by  mortgage  or  deed  of  trust 
is  conveyed,  subject  to  the  encumbrance,  the  stamp  must  answer  to 
the  value  of  the  equity,  unless  the  payment  of  the  mortgage  debt  is 
assumed  by  the  grantor. 

When  two  or  more  persons  join  in  the  execution  of  an  instru- 
ment, the  stamp  to  which  the  instrument  is  liable  under  the  law  may 
be  affixed  and  canceled  by  any  one  of  the  parties. 


(^^o.  76.) 

DECISION 

IN  EEGAED  TO  TOBACCO,   CIGAES,   SNUFF,    ETC. 

Representations  have  been  made  to  this  Office  that  parties  who 
hold  tobacco,  and  others  who  have  been  engaged  in  manufacturing 
cigars,  are  in  the  habit  of  making  nominal  sales  of  such  tobacco  at 
prices  much  below  its  present  value,  npon  condition  that  certain 
quantities  of  cigars  shall  be  received  in  payment,  or  in  consideration 
therefor,  at  prices  much  below  their  value  in  the  market ;  these,  and 
all  similar  transactions,  are  a  violation  of  the  Excise  Law,  and  Col- 
lectors and  Deputy  Collectors  are  authorized  and  required  to  seize 
tobacco  and  cigars  which  have  been,  or  are,  the  subject  of  such  trans- 
actions, and  proceed  under  Section  114  of  the  Excise  Law,  for  the 
forfeiture  of  the  same  to  the  Government. 

The  jn-eparation  of  Maccaboy  flour,  or  pulverized  tobacco,  is  not 
regarded  as  a  manfaiture  ;  but  persons  who  prepare  this  article  by 
pickling,  sifting,  or  by  other  processes,  and  sell' the  same,  are  regarded 
as  manufacturers  of  snuff,  and  liable  to  taxation  as  such. 


(^o.  77.) 

DECISION 

IN  EEGAED  TO  THE  MANUFACTURE  OF  PATENTED  AETICLES. 

Whenever  a  person  is  the  owner  of  a  patent,  or  of  the  right  to 
manufacture  a  patented  article,  and  employs  other  parties  to  make 
such  patented  article,  the  patentee  or  owner  of  the  patent-right  will 
be  regarded  as  the  manufacturer,  and  the  tax  will  be  assessed  npou 
the  sales  as  made  by  him  or  his  agents. 


DECISIONS    OF   THE   COMMISSIONER.  255 


(No.  V8.) 

February^  1863. 

DECISION 

CONCERNING  VENDORS  OF  MAPS,   BOOKS,   PAMPHLETS,   ETC. 

Itinerant  vendors  of  maps,  in  any  form,  or  of  books,  or  pamphlets, 
other  than  those  exempted  by  the  words  of  the  Excise  Law,  must 
take  out  licenses  as  peddlers  of  the  first,  second,  third,  or  fourth  class, 
as  the  case  may  be. 

The  pi-actice  of  obtaining  subscriptions  to  such  books,  pamphlets, 
or  maps,  and  of  dehvering  them  and  receiving  the  money  therefor 
at  the  time  of  subscription,  or  afterward,  is  held  to  be  j)eddliug 
under  the  Excise  Law. 

Peddlers  must  obtain  licenses  of  Collectors  of  the  District  in 
which  said  jjeddlers  respectively  reside,  and,  under  such  license,  they 
can  pursue  their  occupation  in  any  part  of  the  United  States  not  pro- 
hibited to  them  by  local  law. 


(No.  T9.) 


February,  1863. 


DECISION 

AS  TO  ARTICLES  REMOVED  FOR  CONSUMPTION   OR  USE. 

Whenever  a  manufacturer  shall  use,  or  shall  remove  for  consump- 
tion or  use,  any  articles,  goods,  wares,  or  merchandise  which — if 
removed  for  sale — would  be  liable  to  taxation  as  manufactures,  he 
shall  be  assessed  on  the  saleable  value  of  the  articles,  goods,  wares, 
or  merchandise  so  used,  or  so  removed  for  consumption  or  use.  It 
is  not  necessary,  in  order  to  render  a  manufacturer  liable  to  taxation 
imder  this  decision,  that  the  articles  so  removed  for  consumption  or 
use  should  be  removed  from  the  premises,  or  even  from  the  building 
in  which  they  were  made. 


256  DECISIONS    OF   THE    COMMISSIONER. 


(No.  80.) 

DECISION 

CONCEKNING   COUPONS  OF  BONDS  ISSUED  BY,   OR  IN  AID  OF,   A 
RAILROAD  COMPANY. 

When  bonds  are  issued  by  a  State,  county,  city,  or  town,  in  aid  of 
a  railroad  company,  whereof  the  interest  is  to  be  paid  by  the  com- 
pany, the  Government  Tax  of  three  per  cent,  must  be  withheld, 
although  neither  bond  nor  coupon  may  express  the  liability  of  the 
company ;  such  an  arrangement  being  virtually  an  indorsement  of 
the  company's  bonds  by  the  said  State,  county,  city,  or  town. 

Whether  the  interest  is  paid  by  the  State,  county,  city,  or  tOAvn, 
and  received  from  the  railroad  company,  or  paid  by  the  compau^j 
directly  to  the  bondholders,  is  immaterial.  In  either  case,  the  man 
agevs  of  the  company  must  account  to  the  Government  for  the  tax. 

When  bonds  are  issued  by,  or  in  aid  of,  a  railroad  company,  the 
interest  Of  which  is  made  payable  in  a  foreign  country,  such  interest 
Mill  not  be  subject  to  taxation  under  the  81st  Section  of  the  Excise 
Law. 


(No.  81.) 

March,  1863. 

DECISION 

RELATIVE    TO    LEATHER  TANNED,    WHEN  CURRIED  OR  FINISHED. 

Leather,  tanned  and  removed  from  the  place  of  manufacture  prior 
to  September  1st,  is  not  liable  to  duty  when  curried  or  finished. 

All  leather,  whether  damaged  or  sound,  finished  or  curried  in  the 
interest  of  the  parties  who  tanned  the  same,  is  subject  to  a  duty  of 
one  cent  per  pound  on  the  curried  leather :  Provided.,  the  specific 
tax  had  not  been  previously  paid  on  the  tanned  leather. 


DECISIONS    OF    THE    COI^IMISSIONEK. 


(No.  82.) 

March  7,  18G3. 

DECISION 

CONCERNING  THE   ASSESSMENT  AND  COLLECTION  OF  TAXES  WHERE 
THE  LIABILITY   EXISTED   PREVIOUS  TO   MARCH   3,    18G3. 

The  act  of  March  3d,  1863,  amendmg  the  Excise  Law  of  July  1st, 
1862,  will  not  relieve  parties  from  payment  of  taxes  previously 
assessed,  or  from  liability  to  assessment,  in  all  cases  where  such  lia- 
bility existed  at  the  time  of  the  passage  of  the  first-named  act. 


(No.  83.) 

March,  1863. 

DECISION 

CONCERNING   CUSTOM-MADE  CLOTHING. 

The  following  provision  of  the  amendments  to  the  Excise  Law, 
viz. :  "  Tailors,  boot  and  shoe  makers,  milliners,  and  dressmakers, 
making  clothing  or  articles  of  dress  for  men's,  women's,  or  children's 
Avear,  to  order  as  custom-work,  and  not  for  sale  generally,  shall,  to 
the  amount  of  one  thousand  dollars,  be  exempt  from  duty,  and  for 
any  excess  beyond  the  amount  of  one  thousand  dollars,  shall  pay  a 
duty  of  one  per  centum  ad  valorem,"  is  considered  to  apply  to  such 
clothing  or  articles  of  dress,  for  men's,  women's,  or  children's  wear, 
as  are  made  upon  the  personal  order  at  the  shop  or  place  of  business 
of  the  manufacturer  by  the  person  or  persons  for  whom  such  articles- 
are  made  or  manufactured ;  and  all  clothing  or  articles  of  dress  sold 
in  quantities  exceeding  the  ordinary  personal  wants  of  individuals,, 
or  in  such  quantity  as  to  indicate  that  tlie  purchaser  intends  to  otfor 
ihera  for  sale,  will  be  subject  to  a  duty  of  three  per  cent,  ad  valorem 
on  the  full  amount  of  sales. 

17 


258  DECISIONS    OF    TITE    COMMISSIONER. 


(No.  84.) 

March^  1863. 

DECISION 

CONCERNING    CANAL,    CANAL    NAVIGATION,    SLACKWATER    CORPORA^ 
TIONS,  AND  TURNPIKE  COMPANIES. 

The  8th  section  of  the  amendment  to  the  Excise  Law,  approved 
March  3d,  1863,  requires  the  managers  of  all  canal  companies,  canal 
navigation,  or  slackwater  corporations,  and  turnpike  companies,  to 
withhold  three  per  cent,  from  all  payments  thereafter  due  on  account 
of  interest  on  bonds  and  other  evidences  of  indehtedness,  or  coupons 
representing  interest,  or  dividends  in  scrip  or  money,  and  to  make 
return  and  payment  thereof  to  the  Commissioner  of  Internal  Rev- 
enue. 

When  bonds  are  issued  by  a  State,  county,  city,  or  town,  in  aid 
of  either  of  the  above  companies,  whereof  the  interest  is  to  be  paid 
by  the  company,  the  Government  tax  of  three  per  cent,  must  be 
withheld,  although  neither  bond  nor  coupon  may  express  the  lia- 
bility of  the  company ;  such  an  arrangement  being  virtually  an  in- 
do'-sement  of  the  company's  bonds  by  the  said  State,  county,  city 
or  town. 

Whether  the  interest  is  paid  by  the  State,  county,  city,  or  tOA\-n, 
and  received  from  the  company,  or  paid  by  the  company  directly  to 
the  bondholders,  is  immaterial.  In  either  case,  the  managers  of  tho 
company  must  account  to  the  Government  for  the  tax. 

The  payment  of  the  tax  may  be  assumed  by  the  company,  pro- 
vided the  following  proportion  is  sustained :  as  97  is  to  3,  so  is  the 
amount  paid  to  stock  or  bond  holders  to  the  amount  of  tax  due  the 
-Government. 

Returns  and  payments  are  to  be  made  quarterly,  commencing 
April  1st,  1863;  but  the  first  statement  will  only  include  such  pay- 
ments of  interest,  coupons,  and  dividends  as  were  due  in  the  month 
of  March,  after  the  3d  inst.  Blanks  will  be  furnished  from  this 
Office,  which  must  be  duly  filled  and  returned,  whether  any  tax  has 
accrued  or  not. 

It  is  desirable  that  the  amount  of  tax  should  be  deposited  with  the 
nearest  United  States  Assistant  Treasurer  or  Designated  Depositary, 
and  the  origmal  certificate  theroof  sent  with  the  return  ;  but,  if  more 
convenient,  payment  may  be  made  by  draft  or  in  Treasury  notes. 


DECISIONS    OF   THE   OOilMISSIONEB.  259 


(No.  85.) 


DECISION 


March,  1863. 


IN  HEGAED   TO  THE   ASSESSMENT   OF  CLOTHS    UNDER   SECTION   80, 
OF  THE   ACT  OF  MARCH  3,    1863. 

1.  In  ascertaining  the  increased  value  of  the  cloths  mentioned  in 
Section  30,  of  the  act  of  March  3,  Assessors  will  require  returns  of 
the  sales  of  such  cloths,  when  dyed,  printed,  bleached,  manufactured, 
or  prepared,  and  from  the  amount  or  the  price  per  yard,  or  piece, 
will  deduct  the  estimated  value  thereof  at  the  time  of  such  sale  ; 
Provided.,  The  same  had  not  been  so  dyed,  printed,  bleached,  manu- 
factured, or  otherwise  prepared,  and  will  assess  the  tax  upon  the 
difference. 

The  evidence  as  to  value  in  the  preliminary  stage  of  manufacture 
must  be  satisfactory  to  the  Assessor,  and  the  best  of  which  the  case 
will  admit. 

2.  The  evidence  in  support  of  a  claim  for  the  remission  or  repay- 
ment of  a  tax  must  be  to  the  same  point  satisfactory  to  the  As- 
sessor, and,  as  far  as  possible,  the  claim  should  be  supported  by  the 
oath  of  the  party,  or  of  persons  having  knowledge  of  the  facts. 

3.  When  the  evidence  in  support  of  such  claims  shall  have  been 
approved  by  the  Assessor  as  satisfactory,  it  should  be  transmitted 
to  the  Commissioner  of  Internal  Revenue  for  final  action. 


(No.  86.) 

April,  1863. 

DECISION 

CONCERNING  INSURANCE  AGENTS. 

Whenever  the  receipts  of  an  Insurance  Agent,  or  Broker,  as  com- 
pensation for  services  performed  for  or  on  account  of  the  company 
or  companies  that  he  represents,  amount  to  the  sum  of  six  hundred 
dollars  in  any  one  year,  such  agent  or  broker  is  liable  to  assessment 
for  a  license,  under  Section  64  of  the  Excise  Law,  paragraph  38,  as 
amended  by  the  act  of  March  3d,  1863. 


^GO  DECISIONS    OF    THE    C'OMMISSIONEE. 

(No.  87.) 

March,  1863. 

DECISION. 

LIABILITY  OF  TAILORS   AND  OTHER  MANUFACTURERS  OF  CLOTHINO, 

Under  Section  73  of  the  act  of  July  1st,  1862,  any  person  who 
makes  goods,  wares,  or  merchandise,  or  articles  known  as  manufivc- 
tures,  either  for  his  owm  use  or  for  sale,  of  the  amount  of  $600  per 
annum,  is  regarded  as  a  manufacturer ;  and  whenever  the  total 
amount  of  manufactures  of  any  such  person  exceeds  the  sum  of  $600 
per  annum,  he  is  liable  to  taxation  on  the  whole  sum,  unless  ex- 
empted by  law. 

In  the  first  section  of  the  act  of  March  3d,  1863,  it  is  provided  that 
"  tailors,  boot  and  shoe  makers,  milliners,  and  dress  makers,  making 
clothing  or  articles  of  dress  for  men's,  women's,  or  children's  wear, 
to  order,  as  custom-work,  and  not  for  sale  generally,  shall,  to  the 
amount  of  one  thousand  dollars,  be  exempt  from  duty,  and  for  any 
excess  beyond  the  amount  of  one  thousand  dollars,  shall  pay  a  duty 
of  one  per  centtxm  ad  valorem."  "Whenever  any  such  person  shall 
make  and  sell  such  goods  to  the  amount  of  $600,  he  must  be  regarded 
as  a  manufacturer. 

If,  therefore,  a  tailor  should  manufacture  and  seU  |600  worth  of 
clothing,  made  to  order,  as  custom-work,  in  any  one  year,  and  should 
make  an  equal  amount  for  sale  generally,  he  would  be  liable  to  as- 
sessment on  the  last-named  amount,  at  the  rate  of  three  per  centum 
ad  valorem. 

Where  one  party  furnishes  the  materials,  or  any  part  thereof,  and 
ai50ther  party  is  employed  to  manufacture,  make,  or  finish  the  goods, 
wares,  merchandise,  or  articles,  the  value  of  the  materials  will  be 
included  as  a  part  of  the  thousand  dollars  aforesaid  exempt  from 
taxation. 


(No.  88.) 

3farch  28,  1863. 

DECISION 

IN  REGARD  TO  THE   INCOME  TAX  UPON  TRUST  FUNDS. 

Guardians  and  trustees,  whether  such  trustees  are  so  by  virtue  of 
their  oftice  as  executors,  administrators,  or  other  fiduciary  capacity, 
are  required  to  make  return  of  the  income  belonging  to  minors,  or 
other  persons,  which  may  be  held  in  trust,  as  aforesaid,  and  the  iti- 
come  tax  will  be  assessed  upon  the  amoimt  returned,  after  deduct- 


DECISIONS    OF    THE    COMMISSIONEK.  261 

mg  such  sums  as  arc  exempted  from  the  income  tax,  under  Section 
91  of  the  Excise  Law  of  July  1,  1862,  as  amended  by  the  first  sec- 
tion of  the  act  of  March  3d,  1863:  Provided,  That  the  exemption 
of  $600,  under  Section  90  of  the  Excise  Law,  shall  not  be  allowed  on 
account  of  any  minor  or  other  beneficiary  of  a  trust,  except  upon  the 
statement  of  the  guardian  or  trustee,  made  under  oath,  that  the  minor 
or  beneficiary  has  no  other  income  from  which  the  said  amount  of 
8600  may  be  exempted  and  deducted. 


(No.  89.) 

April,  1863. 

DECISION 

IN   REGARD    TO  THE    TAX    ON    SUGAR-CANDY  AND  CONFECTIONERY 
UNDER  THE  ACT  OF  JVIARCH  3,    1863. 

1.  All  articles  of  sugar-candy  or  confectionery  which  were  usually 
sold  by  weight  at  the  time  of  the  passage  of  said  act,  or  which  shall 
not  exceed  the  value  of  forty  cents  per  pound  at  the  time  of  sale, 
must  be  taxed  by  the  pound,  even  though  the  manufacturer  may 
have  made  sales  without  specifying  the  weight  in  the  bills  rendered 
to  the  purchaser. 

2.  The  phrase,  "  or  when  sold  otherwise  than  by  the  pound,"  is 
construed  to  refer  to  articles  of  ornament,  whose  value  does  not  de- 
pend so  much  upon  the  weight  of  the  material  used  as  upon  the  taste 
and  skill  exhibited  in  the  manufacture. 


(No.  90,  Eevised) 

April,  1863. 

DECISIOX 

CONCERNING  TAXES  BIPROPERLY   ASSESSED  OR  COLLECTED. 

Decision  No.  67  is  hereby  revoked,  and  hereafter  all  taxes  assessed 
must  be  collected  as  returned  by  the  Assessor,  unless  otherwise 
ordered  by  the  Commissioner  of  Internal  Revenue  upon  application 
of  the  Assessor  within  whose  District  the  assessment  was  made. 

Claims  for  taxes  improperly  paid  under  the  Excise  Law,  must  be 
made  to  the  Commissioner  of  Internal  Kevenue,  through  the  Collect- 
ors of  the  respective  districts,  supported  by  the  afiidavits  of  the 
claimants  and  the  certificate  of  the  Assessor  under  Avhose  direction 
the  taxes  were  assessed. 

1st.  The  claimant  must  state  in  the  affidavit  the  material  facts  of 
the  case  on  which  he  makes  his  claim. 

2d.  The  Assessor  and  Assistant  Assessor  must  certify  that  the 
statements  made  in  the  affidavit  are  true  so  far  as  each  has  knowledge 
of  the  facts. 


262  DECISIONS    OF    TUE    COMillSSIONEK. 

3d.  The  Collector  must  append  his  certificate  that  the  tax  has  heen 
paid  to  him  as  stated  in  the  afiidavit. 

When  an  aiRdavit  is  made  by  an  agent,  the  principal  of  the  agent  must 
swear  that  the  person  making  the  affidavit  is  his  agent,  and  that  the 
statements  are  true,  according  to  the  best  of  his  knowledge  and  belief 

When  an  affidavit  is  made  by  a  member  of  a  firm  or  company,  he 
mtist  swear  that  he  is  a  member  of  such  firm  or  company. 

The  ofiicial  character  of  the  ofiicer  who  administers  the  oath  must 
be  established  either  by  his  official  seal  or  by  the  certificate  of  the 
proper  authority. 

When  a  claim  is  thus  prepared,  it  must  be  sent  to  the  Commis- 
sioner of  Internal  Revenue,  and,  if  it  is  found  correct,  a  draft  Avill 
be  drawn  on  the  Collector  who  received  the  tax,  in  favor  of  the 
claimant,  for  the  amount  that  may  be  allowed. 

Claims  for  the  remission  of  taxes  erroneously  or  illegally  assessed, 
must  be  made  to  the  Commissioner  of  Internal  Revenue  through  the 
Assessor  of  the  District,  supported  by  the  aforesaid  evidence  so  far 
as  the  same  is  applicable,  and,  if  granted,  the  Collector  will  be  noti- 
fied of  the  fact  of  such  erroneous  or  illegal  assessment,  and  the  party 
so  assessed  Avill  be  relieved  therefrom. 

The  Collector  will  charge  the  amount  remitted  by  authority  of  this 
office  to  the  United  States  in  his  next  succeeding  quarterly  account, 
and  enter  the  same  in  his  monthly  abstract  under  the  appropriate 
head,  as  otherwise  accounted  for. 


(No.  91.) 

Aiyril,  1863. 

DECISION 

IN   REFERENCE  TO   DRAFTS  DRAWN  BY   BANKS   AND  BANKERS,   AND 
THEIR  LIABILITY  AS  BROKERS. 

Whenever  an  incorporated  bank,  or  other  bank  legally  authorized 
to  issue  notes  as  circulation  (mentioned  in  paragraph  1  of  Section 
64),  has,  in  the  ordinary  course  of  business,  accumulated  funds  at 
other  jilaces  than  that  in  which  the  bank  is  situated,  such  bank  may 
draw  against  such  funds,  and  sell  such  drafts  without  thereby  being 
liable  to  take  license  as  a  broker. 

Funds  may  be  accumulated  at  other  places,  in  the  ordinary  course 
of  business,  by  discounting  paper  payable  at  a  time  future  in  places 
other  than  that  in  which  the  bank  is  situated,  and  by  receiving  cer- 
tificates of  deposit,  drafts,  and  currency  at  jmr,  on  deposit. 

Buying  drafts  whenever  presented,  and  selling  drafts  when  called 
for,  which  are  drawn  on  surplus  funds  other  than  such  as  are  accu- 
mulated in  the  manner  above  described,  is  the  business  of  a  broker, 
and  requires  license  accordingly. 


DECI3I0^-S    OF    THE    COMMISSIOXICR.  263 

These  regulations  will  also  apply  to  licensed  bankers. 

Incorporated  banks,  as  well  as  licensed  bankers,  doing  the  business 
described  in  pai-agraph  13,  of  Section  64,  will  be  required  to  take  the 
license  prescribed  in  said  paragraph  ;  it  being  understood  that  selling 
drafts,  in  the  manner  and  for  the  purpose  as  hei-ein  authorized,  is  not 
considered  as  "  dealing  in  exchanges  relating  to  money,"  within  the 
meaning  of  said  paragraph. 


(No.  92.) 

Ajyi'il,  1863. 

DECISION 

CONCERNING    DISTILLATE. 

Whenever  distillate  is  removed,  agreeably  to  Decision  No.  20, 
and  the  quantity  shall  have  been  reported  to  the  Collector  of  the 
District  to  which  the  removal  is  made,  and  a  certificate  thereof  is 
given  by  said  Collector  and  transmitted  to  the  Collector  of  the 
District  from  which  the  removal  was  made,  the  bond  required  by 
said  Decision  shall  be  canceled. 


(No.  93.) 


April,  1863. 


DECISION 

CONCERNING  TAX   ON   CIRCULATION   AND   DEPOSITS. 

By  the  7th  section  of  an  act  entitled,  "  An  act  to  provide  ways 
and  means  for  the  support  of  the  Government,"  all  banks,  associa- 
tions, corporations,  and  individuals,  issuing  notes  or  bills  for  circula- 
tion as  currency,  are  required  to  make  a  return  on  the  first  day  of' 
October,  1863,  and  each  six  months  thereafter,  to  the  Comiuissioner 
of  Internal  Revenue,  in  the  manner  by  him  prescribed,  of  the 
average  amount  of  such  circulation  during  the  half  year  then  pre- 
ceding, with  payment  of  tax,  as  follows  : 

Banks,  associations,  corporations,  and  individuals,  having  a  capital 
not  exceeding  $100,000,  one  per  cent,  on  the  excess  of  the  average 
circulation  over  90  per  cent,  of  the  capital;  one  half  per  cent,  on  the- 
average  circulation  not  exceeding  90  per  cent,  of  the  capital. 


264  DECISIONS    OF    THE    COMMISSIONER. 

Upon  banks  having  a  caj^ital  exceeding  $100,000,  and  not  exceed- 
ing $200,000,  one  per  cent,  on  the  excess  of  the  average  circulation 
over  80  per  cent,  of  the  capital ;  one  half  per  cent,  on  the  average 
circulation  not  exceeding  80  per  cent,  of  the  capital. 

Upon  banks  having  a  capital  exceeding  $200,000,  and  not  exceed- 
ing $300,000,  one  per  cent,  on  the  excess  of  the  average  circulation 
(wer  70  per  cent,  of  the  capital ;  one  half  per  cent,  on  the  average 
circulation  not  exceeding  70  per  cent,  of  the  capital. 

Upon  banks  having  a  capital  exceeding  $300,000,  and  not  exceed- 
ing $500,000,  one  per  cent,  on  the  excess  of  the  average  circulation 
over  60  per  cent,  of  the  capital ;  one  half  per  cent,  on  the  average 
circulation  not  exceeding  60  per  cent,  of  the  capital. 

Upon  banks  having  a  capital  exceeding  $500,000,  and  not  exceed- 
ing $1,000,000,  one  per  cent,  on  the  excess  of  the  average  circulation 
over  50  per  cent,  of  the  capital;  one  half  per  cent,  on  the  average 
circidation  not  exceeding  50  per  cent,  of  the  capital. 

Upon  banks  having  a  capital  of  over  $1,000,000,  and  not  exceed- 
ing $1,500,000,  one  per  cent,  on  the  excess  of  the  average  circulation 
over  40  per  cent,  of  the  capital ;  one  half  per  cent,  on  the  average 
circulation  not  exceeding  40  per  cent,  of  the  capital. 

Upon  banks  having  a  capital  exceeding  $1,500,000,  and  not  ex- 
ceeding $2,000,000,  one  per  cent,  on  the  excess  of  the  average  circu- 
lation over  30  per  cent,  of  the  capital;  one  half  j^er  cent,  on  the  aver- 
age circulation  not  exceeding  30  per  cent,  of  the  capital. 

Upon  banks  having  a  capital  of  over  $2,000,000,  one  per  cent,  on 
the  excess  of  the  average  circulation  over  25  per  cent,  of  the  capital ; 
one  half  per  cent,  on  the  average  circulation  not  exceeding  25  per 
cent,  of  the  capital. 

Fractional  notes  or  bills,  issued  or  re-issued  subsequent  to  April 
1st,  1863,  are  subject  to  a  duty  of  five  per  cent,  upon  the  amount 
of  such  fractional  notes  or  bills  payable  senii-anuually. 

In  the  case  of  banks  with  branches,  the  duty  is  imposed  upon  such 
branches  severally,  and  the  amount  of  capital  of  each  branch  shall  be 
considered  to  be  the  amount  used  by  such  branch.  Each  branch 
will  account  for  the  amount  of  circulation  actually  employed,  whether 
furnished  by  the  branch  or  by  the  parent  bank. 

All  banks,  associations,  corporations,  and  individuals,  receiving 
daposits  of  money  subject  to  payment  on  check  or  draft  (except  sav- 
ings institutions),  must  pay  a  duty  of  one  eighth  of  one  per  centum, 
each  half  year,  from  and  after  April  1st,  1863,  upon  the  average 
amount  of  such  deposits,  beyond  the  average  amount  of  circulating 
notes  or  bills  lawfully  issued,  and  outstanding  as  currency. 

When  deposits  are  received  and  no  notes  are  issued  as  currency, 
the  tax  must  be  paid  upon  the  average  amount  of  the  deposits. 


DEC1SI0:XS    OF   THE    COMmSSIONEE.  26o 

Taxes  will  be  estimated  upon  tlie  average  of  the  daily  or  weekly 
statement  of  circulation  and  deposits. 

A  Return,  and  the  payment  of  the  tax,  is  required  within  thirty 
days  succeeding  April  1st  and  October  1st  in  each  year  under  a 
penalty  of  five  hundred  dollars  for  default.  The  first  return  under 
the  law  is  required  in  October,  1863,  for  the  six  months  then  pre- 
ceding. 

Blanks  will  be  furnished  from  this  Ofiice.  The  amount  of  tax 
should  be  deposited  with  the  nearest  United  States  Assistant 
Treasurer,  or  Designated  Depositary,  and  the  original  certificate 
thereof  sent  with  the  Return  ;  but  if  more  convenient,  payment 
may  be  made  in  United  States  notes. 


(No.  94.) 

April  1,  1863. 

REGULATION 

CONCERNING  LICENSES. 

All  licenses  granted  on  applications  made  prior  to  March  3d,  1863, 
will  be  issued  in  accordance  with  the  provisions  of  the  act  of  July 
1st,  1862. 

All  licenses  granted  on  ajiphcatious  made  subsequent  to  ]March  3d, 
1863,  will  be  dated  on  the  first  day  of  the  month  in  Avhicli  they  are 
issued,  and  wiU  exj)ire  on  the  first  day  of  May  next  succeeding.  If, 
however,  the  aj^plicant  was  liable  to  assessment  at  a  time  prior  to 
the  date  of  his  application  and  subsequent  to  March  3d,  1863,  tho 
license  will  be  issued  to  cover  the  period  of  such  liability,  and  the 
assessment  made  will  be  of  a  ratable  proportion  of  the  annual  amount 
of  duty  imposed  by  such  license. 

On  the  first  Monday  in  May,  1863,  all  unexpired  licenses  will  be 
assessed  in  a  ratable  proportion  from  the  time  when  they  expire  t" 
the  first  day  of  May,  1364,  and  the  new  Hcense  will  state  that  the 
licensee  is  authorized  to  transact  the  business  named  therein,  from 
the  date  of  the  expiration  of  his  present  license  to  the  said  first  day 
of  May,  1864.  If  any  person  having  an  unexpired  license  on  the 
first  day  of  May  next,  shall  be  assessed  therefor  until  the  first  day 
of  May  following,  and  such  person  shall  cease  to  transact  the  busi- 
ness contemplated  by  such  license  at  or  before  the  time  of  the  ex- 
plication of  the  first-named  license,  the  amount  assessed  for  the  con- 
tinuance of  such  license  may  be  remitted  or  refunded,  agreeably  to 
the  provisions  of  Decision  90. 


ii66  DECISIOKS   OF    THE   COMMISSIONEK. 


(No.  95.) 

April,  1863. 

REaUL  A.TIONS 

IN  REGARD  TO  THE  REMOVAL  OF  TOBACCO  UNDER  BOND  FOR  EX- 
PORTATION, UNDER  THE  PROVISIONS  OF  SECTION  34  OF  THE  AMEND- 
MENTS TO   THE  EXCISE  LAW,  APPROVED   MARCH  3,  1863. 

Tobacco  may  be  removed  from  the  place  of  manufacture  for  the 
purpose  of  being  exported,  without  payment  of  the  internal  revenue 
duties  thereon  previous  to  such  removal :  Provided,  The  quality  and 
weight  thereof  shall  have  been  ascertained  by  the  inspection  of  the 
officer  of  the  United  States  ap2^oirited  for  that  purpose,  and  the  said 
quality'  and  weight,  together  Avith  the  date  of  inspection  and  the 
name  of  inspector  marked  thereon  :  And  provided.  That  the  owners 
thereof  shall  first  execute  bonds  to  the  United  States,  with  sufficient 
sureties,  in  at  least  double  the  amount  of  said  duties,  conditioned 
that  the  same  shall  be  exported,  or  the  duties  thereon,  with  interest, 
paid  within  a  period  not  exceeding  ninety  days  from  the  date  thereof. 

Xo  tobacco  shall  be  exported  under  bond,  where  the  duties  shall 
not  amount  to  at  least  $300. 

When  a  bond  for  export  has  been  given,  the  same  may  be  can- 
celed by  the  Collector,  upon  the  parties  paying  to  him  the  duties 
on  said  tobacco,  together  with  interest  thereon  at  the  rate  of  six 
per  cent,  to  the  date  of  such  payment,  or  upon  evidence  being  fur- 
nished him  that  the  said  tobacco  has  actually  been  exported.  Which 
evidence  of  exportation  shall  be  as  follows,  viz. : 

First.  The  certificate  of  the  Collector  or  other  competent  officer 
of  the  customs,  verified  by  the  official  seal,  to  the  effect  that  said 
tobacco  has  been  exported,  which  certificate  shall  set  forth  the  de- 
scription of  the  same,  the  quantity,  quality,  weight,  date  of  inspection, 
name  of  inspector,  date  of  shipment,  name  of  vessel,  port  to  which 
exported,  and  name  of  the  exporters. 

Second.  The  affidavits  of  the  owners  and  exporters  of  said  tobacco, 
setting  forth  that  the  tobacco  exported  is  the  identical  tobacco  to  ex- 
port which  said  bond  was  given ;  that  the  same  was  exported  at  the 
date  and  in  the  manner  certified  by  the  custom-house  officer;  that 
all  the  conditions  of  said  bond  have  been  faithfully  complied  with, 
and  that  the  parties  thereto  are  justly  entitled  to  have  the  same  can- 
celed and  declared  null  and  void. 

This  affidavit  must  be  taken  before  a  notary  public,  or  other  magis- 
trate.    If  taken  before  a  justice  of  the  peace,  there  must  be  a  certili 


DECISIONS    OF   THE    COMMISSIONEK.  207 

cate  from  a  proper  officer  that  such  person  is  duly  authorized  to  ad- 
minister oaths. 

"When  the  foregoing  evidence  is  submitted  to  the  Collector  to 
Avhom  said  bond  has  been  given,  he  may,  if  he  be  satisfied  therewith, 
cancel  the  bond,  and  forward  the  same,  together  with  the  evidence, 
to  this  Office,  that  his  action  in  the  premises  may  be  approved. 


(No.  96.) 

DECISION 

CONCERNING    COAL    OILS,    ETC. 


Aprils  1863. 


Oil  manufactured  without  distillation  from  paraffine  and  benzole 
will  be  subject  to  a  duty  of  three  per  centum  ad  valorem. 

Coal  illuminating  oil,  manufactured  by  the  distillation  or  re-distil- 
lation of  benzole,  paraffine,  or  other  bituminous  substance,  is  subject 
to  a  duty  of  ten  cents  per  gallon. 


(No.  97.) 

April,  1863. 

DECISION 

CONCERNING  UNSTAMPED   PROPRIETARY  ARTICLES. 

There  is  reason  to  believe  that  many  manufacturers  of  proprietary 
articles,  such  as  patent  medicines,  perfumery,  cosmetics,  playing 
cards,  and  aU  other  articles  mentioned  in  Schedule  C  of  the  Excise 
Law,  who  issued  such  articles  after  September  1st,  1862,  without 
placing  stamps  upon  them,  in  accordance  with  the  10 7th  section  of 
the  Excise  Law,  have  failed  to  make  returns  of  such  issues,  and  to 
make  payment  to  this  Office  of  amounts  equal  to  those  they  would 
have  paid  for  stamps,  had  stamps  been  obtainable  when  said  articles 
were  issued ;  or,  if  they  have  issued  no  unstamped  proprietary  arti- 
cles, that  they  have  failed  to  subscribe  and  file  with  you  the  oath 
(Form  No.  34)  as  required  by  Section  110  of  the  Excise  Law. 


268  DECISIONS    OF   THE    C O^iIMISSIOJf EE. 

With  a  view,  therefore,  to  correct  this  state  of  things,  I  have  to 
request  that  you  will,  as  soon  as  possible,  make  two  lists  of  the 
names  and  residences  of  all  manufacturers  of  proprietary  articles 
doing  business  in  your  district,  and  that  you  will  annex  to  their  names 
the  names  of  the  various  proprietary  articles  they  manufacture,  and 
that  you  will  retain  one  Hst  for  your  own  use,  and  forward  the  other 
to  tliis  Office.  Your  own  list  should  be  inscribed  in  a  book  kept  for 
the  purpose,  and  the  list  to  be  forwarded  to  this  Office  should  be 
upon  foolscap  paper. 

You  will  then  notify  each  such  manufacturer,  that  he  is  required 
to  make  sworn  returns  through  you  to  this  Office,  of  all  unstamped 
articles  he  has  issued  since  the  1st  of  September,  1862,  together  with 
the  retail  price  of  each  such  article,  the  value  of  the  stamp  required 
to  be  placed  thereon,  and  the  sum  total  of  their  united  value,  speci- 
fying the  amount  of  such  issue  since  September  1st,  1862,  up  to  the 
date  on  which  he  discontinued  the  issue  of  unstamped  proprietary 
articles,  after  the  manner  of  the  inclosed  form. 

When  any  such  manufacturer  claims  to  have  made  his  return  to 
this  Office,  under  previous  instructions,  and  to  have  paid  the  stamp 
tax  thereon,  you  wiU  require  that  he  exhibit  to  you,  or  to  one  of 
your  assistants,  the  receipt  of  this  Office  for  the  amount ;  and  you 
will  note  the  amount  of  such  receipt  opposite  the  name  of  the  holder, 
upon  your  list  of  manufacturers  of  proprietary  articles,  and  make 
return  of  the  fact  to  this  Office. 

When  you  have  received  the  i-eturns  yoti  will  innii.ediately  satisfy 
yourself,  as  far  as  possible,  of  their  correctness,  not  only  as  to  fact, 
but  as  to  form,  and  then  transmit  them  to  this  Office ;  and  you  will 
note  upon  your  list  of  manufacturers  of  proprietary  articles,  opposite 
to  each  manuficturer's  name,  the  fact  that  you  have  received  and 
sent  forward  his  return.  You  Avill  also  notify  manufacturers  of  pro- 
prietary articles  in  your  District,  who  claim  to  have  stamped  all  pro- 
prietary articles  they  have  issued,  that  they  must  subscribe  and  file 
in  your  office  an  oath  (Form  No.  34)  that  they  have  not  issued  any 
unstamped  articles  since  September  1st,  1862,  or  since  the  date  of 
their  last  return  of  unstamped  articles,  up  to  April  1st,  1863,  and 
after  noting  the  reception  of  such  oath  opposite  the  name  of  its  sub- 
scriber, upon  your  list  of  manufacturers  of  proprietary  articles,  you 
will  transmit  the  oath  itself  to  this  Office. 

And  you  will  further  require  of  said  manuficturers,  that  they  sub- 
scribe and  file  in  your  office,  on  the  first  day  of  each  month,  after 
April  1st,  1863,  an  oath  in  conformity  to  Form  ISTo.  34,  covering  the 
issues  of  the  preceding  month,  until  October  1st,  1863  ;  and  you 
will,  after  noting  its  receipt  opposite  the  name  of  its  subscriber,  for- 
ward such  oath  at  once  to  this  Office. 


DECISIOXS    OF   TIIK    C:)MMrS3I0XER.  269 

You  will,  from  time  to  time,  review  this  list,  and  make  note  of 
such  manufacturers  of  proprietary  articles  as  have  failed  to  make  re- 
turns, or  file  oaths  as  above,  and  you  will  give  them  notice  at  once 
of  their  duty  in  the  premises  ;  and  if  they  shall,  for  live  days  after 
such  notice,  neglect  to  make  returns  or  lile  oaths,  you  will  report 
their  names,  with  the  facts,  to  this  Office. 

Yours,  very  respectfully, 

Joseph  J.  Lewis, 

Commissiojier  Tnternal  Hevenice. 
To  ,  Esq.,  Assessor  District  of 


(No.  98.) 

April  1863. 

DECISION 

CONCERNING  MINING  AND  OTHER  COJIPANIES  OWNING  OR  POSSESSING 
ANY  RAILROAD  OR  CANAL. 

Companies  authorized  by  charter  to  build  railroads  or  canals  upon 
which  passengers  and  freight,  other  than  that  of  the  comi^auy,  are 
to  be  transpoi'ted,  being  indebted  for  any  sum  or  sums  of  money  for 
which  bonds  or  other  evidences  of  indebtedness  have  been  or  shall 
be  issued,  payable  in  one  or  more  years  after  date,  are  required  to 
Avithhold  three  per  cent,  from  all  payments  on  account  of  coupons  or 
interest  upon  such  indebtedness  as  Avas  incurred  on  account  of  such 
railroad  or  canal,  and  to  make  quarterly  return  and  payment  thereof 
to  the  Commissioner  of  Internal  Revenue. 


(No.  99.) 

April  2,  1863. 

REGULATION 

CONCERNING    PROCEEDINGS   AGAINST   DELINQUENTS   AND   YIOL.\TORS 
OF  THE  EXCISE  LAW. 

Whenever  a  Collector  has  occasion  to  commence  proceedings  for 
the  recovery  of  sums  due  on  assessments  or  on  penalties,  he  will 
report  the  same  to  the  United  States  District  Attorney  for  the  Dis- 
trict whenever  the  office  of  such  attorney  is  not  too  remote  to  per- 
mit the  reference  of  the  case  to  hini. 


270  DECISIONS    OF   THE    COMMISSIONER. 

When  a  consultation  can  not  be  had  with  the  District  Attorney 
without  great  inconvenience,  the  Collector  is  authorized  to  employ 
counsel  to  initiate  such  proceedings  as  may  be  necessary,  who  will 
report  to  the  District  Attorney. 

The  proceedings  will  in  all  cases  be  commenced  in  the  name  of  the 
f.  "  United  States,  and  in  the  District  or  Circuit  Court  of  the  United 

P  States,  and  the  management  of  every  cause  so  commenced  will  be 

'  intrusted  to  the  District  Attorney  for  the  District. 


(No.  100.) 

DECISION". 


[Not  pubUshed.] 


(No.  101.) 

April,  1863. 

REGULATIONS 

CONCEENING   THE   MANUFACTURE   OF   JIEDICINES,   ETC.,    IN   BONDED 
WAEEHOUSES  FOR  EXPORTATION. 

Agreeably  to  the  28th  section  of  an  Act  to  amend  the  Excise  Law 
of  July  1,  1862,  passed  March  3,  1863,  the  following  regulations  are 
prescribed : 

1st.  Any  manufacturer  of  medicines,  preparations,  compositions, 
perfumery,  or  cosmetics,  having  a  bonded  warehouse,  known  and 
designated  in  the  Treasury  regulations  as  a  bonded  warehouse,  class 
two,  who  shall  have  first  given  satisfactory  bonds  to  the  Collector  of 
Internal  Revenue  of  the  District  for  the  faithful  observance  of  the 
rules  and  regulations  duly  prescribed  by  or  under  the  law,  in  such 
sum  as  is  by  law  required,  may,  under  such  rules  and  regulations  as 
may  be  prescribed  by  the  Secretary  of  the  Treasury,  convey  into 
such  warehouse  any  materials  used  in  the  manufactures  aforesaid, 
which,  by  the  provisions  of  the  Act  of  July  1,  1862,  entitled  "An 
act  to  provide  increased  revenue  from  imports  to  pay  interest  on  the 
public  debt,  and  for  other  purposes,"  may  be  exported  free  from 
tax  or  duty,  as  well  as  the  necessary  materials,  implements,  packages, 
vessels,  brands,  and  labels  for  the  preparation,  putting  up,  and  export 
of  said  manufactured  articles ;  and  such  articles  and  materials  may 
be  transferred  from  any  bonded  warehouse,  class  one,  upon  the 
written  permit  of  the  Collector  or  other  person  having  charge  of 
such  last-named  warehouse,  and  upon  the  written  request  of  any 
Deputy  Collector  of  Internal  Revenue  having  charge  of  any  bonded 
warehouse,  class  two,  but  not  otherwise. 


DECI3I0XS    OF   THE   OUMMTSSTON-ER.  2Yl 

2d.  The  Collector,  or  othei^  person  having  charge  of  any  bonded 
warehouse,  class  one,  shall  keep  a  book,  in  which  shall  be  duly  en- 
tered all  articles  removed  as  aforesaid,  the  person  to  whom  delivered, 
and  the  time  of  delivery. 

3d.  Every  Deputy  Collector  having  charge  of  any  bonded  ware- 
house, class  two,  shall  keep  a  book,  in  which  a  transcript  of  every 
order  given  as  aforesaid,  or  for  the  delivery  of  packages  from  on 
shipboard,  shall  be  duly  entered  and  recorded. 

4th.  It  shall  be  the  duty  of  the  Collector  of  Customs,  whenever 
any  goods  are  removed  from  on  shipboard,  as  is  provided  in  said 
section,  to  cause  a  record  to  be  made  of  all  articles  so  removed,  the 
time  when  removed,  and  the  person  to  whom  deUvered. 

5th.  Medicines,  preparations,  compositions,  perfumery,  or  cos- 
metics, manufactured  as  aforesaid,  shall  not  be  removed  from  the 
place  of  manufacture,  except  upon  the  written  permit  of  the  Deputy 
Collector  of  Internal  Revenue  having  the  custody  of  the  warehouse 
where  the  same  was  manufactured,  and  tinder  the  personal  super- 
vision of  an  officer  of  the  customs  having  charge  of  the  exportation 
thereof. 

6th.  The  manufacturer  shall  give  bond  in  an  amount  required  by 
Section  28  of  the  Act  of  March  3,  18G3. 

7th.  At  the  end  of  each  month,  or  on  or  before  the  fifth  day  of  the 
following  month,  every  such  manufacturer  will  make  a  return,  under 
oath,  of  the  articles  so  exported ;  and  he  will  also  declare  that  he 
has  not  removed,  or  caused  to  be  removed,  from  the  place  of  manu- 
facture, any  materials  or  articles  manufactured,  except  as  by  law 
authorized  and  agreeably  to  the  return  made. 


A2yril,  1863. 


(No.  102.) 

DECISION 

CONCERNING  SAILS,   TENTS,   SHADES,   AWNINGS,   AND  BAGS. 


Sails,  tents,  shades,  awnings,  and  bags,  when  manufactured  by 
persons  who  own  the  material,  are  subject  to  a  duty  of  three  per 
cent,  ad  valorem. 

Whenever  the  cloth  or  material  used  in  the  manufacture  of  the 
above  enumerated  articles  shall  have  been  imported,  or  shall  have 
been  subject  to,  and  have  paid  a  duty  under  the  Excise  Law,  and  the 
party  manufacturing  such  articles  is  not  the  owner  of  the  materials, 
the  articles  so  manufactured  are  exempt  from  duty. 


272  DECISIONS    OF   THE    COiTMISSIONEE. 


(No.  103.) 

April,  1868. 

DECISION 

CONCERNING  THE  TRANSFER  OF  LICENSES. 

When  a  person  holding  a  license  desires  to  change  his  place  of 
business  he  must  apply  to  the  Assessor  of  the  district  in  which  his 
license  was  granted,  for  permission  to  remove  the  business  to  another 
p§,rt  of  the  district,  or  to  another  district ;  in  either  case  stating 
specifically  the  place  and  premises  to  which  he  intends  to  remove. 
If  satisfied  of  the  appUcant's  bona  fide  intention  to  remove,  the 
Assessor  will  certify  the  facts  to  the  Collector  who  granted  the 
license,  and  will  at  the  same  time  make  an  entry  of  the  facts  against 
the  name  of  the  j^erson  in  his  License  Record. 

The  Collector,  upon  receiving  this  certificate,  will  indorse  on  the 
license  permission  to  remove,  as  follows :  "  Permission  is  hereby 
given  to  the  within  named  A  B  to  remove  from  the  premises  within 
described  to  ,  and  to  carry  on  the  trade  [or  profession,  or  busi- 

ness] specified  in  the  within  license,  at  said  described  place  or  prem- 
ises, during  the  residue  of  the  term  for  which  the  within  license 
was  originally  granted  ;"  and  the  Collector  will  make  an  entry  of  the 
indorsement,  in  brief,  in  his  License  Record. 

If  the  holder  of  the  license  removes  to  another  district,  he  must 
present  his  license,  properly  indorsed,  to  the  Assessor  of  that  dis- 
trict, who  will  make  an  entry  of  the  same  in  his  License  Record. 

Assessors  and  Collectors  must  use  due  precautions  to  prevent  per- 
sons from  carrying  on  the  same  business  in  different  places  under 
one  license. 


(No.  104.) 

April,  1863. 

DECISION 

CONCERNING  LICENSE  OF  HOTEL  KEEPERS  AND  LIQUOR  DEALERS. 

The  Act  of  Congress  of  the  first  day  of  July,  1862,  called  the 
Excise  Law,  directs  that  "  every  place  where  food  and  lodging  are 
pi'ovided  for,  and  furnished  to  travelers  and  sojourners  in  view  of 
payment,  shall  be  regarded  as  an  hotel,  inn,  or  tavern,  under  the  act." 
In  order,  therefore,  to  be  entitled  to  carry  on  that  branch  of  busi- 
ness, which  consists  in  accommodating  travelers  and  sojourners  with 
food  and  lodging  for  pay,  the  keeper  must  have  a  license ;  and  the 


DECISIONS   OF   THE   COMMISSIONER.  273 

class  to  which  his  hotel  belongs,  reckoned  according  to  its  rental 
value,  determines  the  sum  of  money  -which  the  license  will  cost  him. 
If  that  value  is  $10,000,  he  must  pay  $200 ;  if  it  is  but  $100,  he  must 
pay  $5.  The  license  fee  is  graded  according  to  the  rent  or  rental 
value,  and  there  are  three  difierent  classes  to  which  the  fee  assigned 
is  less  than  twenty  ($20)  dollars. 

If  to  the  business  of  'providing  for  travelers  and  sojourners  the 
hotel  keeper  adds  the  retailing  of  spirituous  liquors,  he  is  required 
to  pay  an  additional  sum  of  twenty  ($20)  dollars  for  license ;  and 
this  he  must  pay,  whether  his  hotel  belongs  to  the  first,  last,  or  any 
intermediate  class. 

The  fourth  paragraph  of  the  64th  section  of  the  act  is  imperative. 
It  says  retail  dealers  in  liquors,  including  distilled  spirits,  fermented 
liquors,  and  wines  of  every  descrij)tion,  shall  pay  twenty  dollars  for 
each  license.  This  has  obviously  no  relation  to  the  provision  for  sale 
of  food  or  lodging.  A  man  may  keej)  an  hotel,  and  not  retail  spirit- 
uous liquors,  or  he  may  retail  sj^irituous  Uquors,  and  not  keep  an 
hotel.  Although  it  is  usual  in  some  States  to  unite  the  two  kinds  of 
business,  the  law  preserves  the  distinction  between  them,  and  sub- 
jects each  to  a  tax  in  the  shape  of  a  license  fee,  and  this  at  a  rate 
and  upon  a  principle  altogether  different.  The  value  of  the  property 
is  the  basis  of  the  tax  in  the  one  case ;  the  nature  of  the  business  the 
basis  in  the  other. 

By  the  43d  section  of  the  supplement,  aj^proved  March  3d,  1863, 
no  alteration  is  made  in  the  act  of  July  1, 1862,  except  that  the  latter 
act  prohibits  the  person  licensed  to  keep  an  hotel  from  selling  liquors 
to  be  taken  off  the  premises.  This  is  intended  to  j^revent  an  hotel 
keeper  licensed  to  sell  liquors,  as  well  as  food  and  lodging,  from  pur- 
suing, nnder  cover  of  his  license,  a  distinct  branch  of  business,  and 
entering  into  competition  with  apothecaries,  merchants,  or  others, 
who  may  be  allowed  by  the  local  law  to  sell,  by  retail,  liquors  to  bo 
carried  off  the  premises,  and  who,  like  the  hotel  keeper,  must,  in 
such  case,  pay  for  his  privilege  a  license  fee  of  $20. 

The  provision  in  both  acts,  that  nothing  contained  thereia  "  shall 
authorize  the  sale  of  any  liquors,  etc.,  to  be  drank  on  the  premises," 
is  no  more  than  a  legislative  declaration;  that  it  is  not  the  intention 
of  Congress  to  authorize  the  retail  of  liquors.  That  body  leaves  the 
right  to  traffic  in  the  article  to  be  regulated  by  the  law  of  the  proper 
State.  A  State  may  prohibit  the  sale  of  spirituous  liquors  altogether. 
If,  however,  such  sale  is  allowed,  a  tax  is  imposed  for  the  support  of 
the  Government  in  the  shape  of  a  license  fee ;  and  a  retailer,  what- 
ever other  business  he  may  choose,  or  be  permitted  to  pursue,  in 
connection  with  his  sale  of  spirits,  must  pay  the  twenty  dollars  re- 
quired by  the  law. 

18 


274  DECISIONS   OF   THE   COMMISSIONER. 


(JTo.  105.) 

April,  1863. 

DECISION 

CONCERNINa  ADMINISTRATOR'S  AND  EXECUTOR'S  BONDS. 

A  bond  of  an  executor  or  administrator,  taken  by  a  judge  of  pro- 
bate, register,  or  other  officer  taking  probates  of  wills,  or  granting 
letters  of  administration,  requires  a  fifty-cent  stamp. 

Whether  such  a  bond  is  conditioned  for  the  faithful  performance 
of  the  general  duties  of  the  office  of  executor,  or  administrator,  or 
for  the  payment  of  collateral  inheritance  tax,  or  for  the  performance 
of  any  special  duty  required  of  such  executor  or  administrator  by  a 
law  of  the  State,  makes  no  difference  as  to  the  necessity  of  a  stamp. 
It  is  the  duty  of  Collectors  to  inquire  of,  and  report  to  this  Office, 
cases  in  which  there  shall  have  been  any  neglect  or  omission,  by 
executors  or  administrators,  to  place  the  proper  stamps  on  their 
bonds,  and  it  is  made,  by  law,  obhgatory  on  judges  of  probate,  and 
registers  of  wills,  to  exhibit  to  the  Collector,  Assistant  Collector,  or 
other  law  officer  of  the  United  States,  all  such  papers,  belonging  to 
their  offices,  as  he  may  need  to  examine,  concerning  personal  property 
or  estate  of  which  decedent  may  die  possessed,  and  to  which  lega- 
tees, or  distributees,  may  be  entitled.  The  facilities,  therefore,  for  ob- 
taining information  as  to  the  proper  use  of  stamps  by  executors  or 
administrators,  are  ample,  and  neglect  of  duty  in  this  particular,  on 
the  part  of  Collectors,  is  not  excusable  on  the  ground  of  the  want  of 
means  for  obtaining;  information. 


REGULATIONS 

OF   TUB 

COMMISSIONER    OF    INTERNAL    REVENUE. 


Office  of  Internal  Revei^ue,  September  24,  1862. 
EEaULATIONS 

RELATIXa  TO  THE  COLLECTION   OF  DUTIES   ON   SUGAR. 

In  conformity  to  an  act  of  Congress,  entitled,  "  An  act  to  provide 
internal  revenue  to  support  the  Government  and  to  pay  interest  on 
the  public  debt,"  approved  July  1,  1862,  and  to  an  act  entitled,  "  An 
act  to  impose  an  additional  duty  on  sugars  produced  in  the  United 
States,"  approved  July  16, 1862,  the  following  regulations  are  hereby 
established  in  relation  to  the  duties  imposed  upon  sugars  in  the  said 
acts  : 

1.  The  duties  imposed  by  said  acts  upon  brown.  Muscovado,  or 
•  clarified  sugars,  produced  directly  from  the  sugar-cane,  and  not  man- 

ufoctured  for  consumption  in  the  family  of  the  producer,  and  which 
were  in  the  hands  of  the  producer  or  manufacturer  thereof,  or  his 
agent  or  factor,  on  the  16th  day  of  July  last,  or  which  have  been  or 
may  be  manufactured  subsequently  to  said  16th  day  of  July,  and 
previous  to  the  first  day  of  October  next,  shall  be  due  and  payable 
on  the  first  day  of  November  next. 

2.  The  duties  on  all  sugars  produced  or  manufactured  subsequently 
to  the  30th  day  of  September  instant,  shall  be  due  and  payable  thirty 
days  after  the  expiration  of  the  month  during  which  said  sugars  are 
produced  or  manufactured. 

3.  On  and  after  the  day  when  any  duties,  as  aforesaid,  shall  be- 
come due  and  payable,  the  said  duties  will  be  a  lien  in  favor  of  the 
United  States  upon  all  the  real  and  personal  property  of  the  manu- 
facturer or  producer,  agreeably  to  the  provisions  of  said  acts. 

Geo.  S.  Boutwell, 
Commissioner  of  Internal  Hevenue. 


276  EEGULATIONS    OF   THE   COMMISSIONEE. 


October  15,  1862. 

REGULATIONS 

FOR  THE  COLLECTION   OF  THE  TAX  ON   COTTON. 

Whenever  any  cotton,  the  product  of  the  United  States,  shall 
arrive  at  any  port  of  the  United  States  from  any  State  now  in  in- 
surrection against  the  Government,  the  Assessor  or  Assistant  As- 
sessor of  taxes,  under  the  act  entitled,  "  An  act  to  provide  internal 
revenue  to  support  the  Government  and  to  pay  interest  on  the 
puWic  debt,"  approved  July  1,  1862,  shall  immediately  assess  the 
taxes  due  thereon,  and  shall  without  delay  return  the  same  to  the 
Collector  or  Deputy  Collector  of  said  District,  And  said  Collector 
or  Deputy  Collector  shall  demand  of  the  owner  or  other  person 
having  charge  of  such  cotton,  the  tax  imposed  thereon  by  said  act. 
And  in  case  satisfactory  evidence  of  previous  payment  shall  not  be 
produced,  or  the  tax  so  imposed  shall  not  be  paid  to  such  Collector 
within  sixty  days  after  demand,  the  Collector  shall  institute  pro- 
ceedings for  the  recovery  of  the  tax,  which  shall  be  a  lien  upon  said 
cotton  from  the  time  when  said  assessment  shall  be  made.  Every 
Collector  to  whom  any  tax  upon  cotton  shall  be  paid,  shall  mark  the 
liales  or  other  packages  upon  which  the  tax  shall  have  been  paid,  in 
such  manner  as  may  clearly  indicate  the  payment  thereof;  and  shall 
also  give  to  the  owner,  or  other  person  having  charge  of  such  cotton, 
a  permit  for  the  removal  of  the  same,  which  shaU  contain  a  de- 
scription of  the  bales  or  packages,  and  a  statement  of  the  fact  that 
the  tax  has  been  paid. 

Any  party  aggrieved  by  the  demand  or  action  of  an  Assessor  or 
Collector  acting  under  these  regulations,  shall  be  entitled  to  the 
benefit  of  appeal  to  the  Commissioner  of  Internal  Revenue. 

This  regulation  will  not  interfere  with  the  assessment  and  col- 
lection of  the  tax  upon  cotton  which  may  have  been  in  the  possession 
of  persons  in  loyal  States  on  the  first  day  of  October. 

Geo.  S.  Boutwell, 
Commissioner  of  Internal  Revenue. 


KEGULATIONS    OF   THE   COMMISSIONER. 


277 


PERMIT. 


TJ.  S.  Internal  Revenue,  Collectok's  Office. 
District  of 


Peemission  is  hereby  granted  to  to  be  removed  from  this 

District  bales  of  cotton,  weighing  pounds 


MAEK8. 

No.  OP  Balbs. 

Pounds. 

Where  Stoked. 

1 

having  this  day  j^aid  to  me  the  sum  of  j^-^  dollars, 

the  tax  on  said  cotton,  under  the  provisions  of  an  act  entitled,  "  An 
act  to  provide  internal  revenue  to  support  the  Government  and  to 
pay  interest  on  the  public  debt." 


(Signed,) 


Dated  at 


this 


day  of 


Collector. 


186 


[indorsement.] 

TJ.  S.  Internal  Revenue,  Collector's  Office. 
Collection  District 


186. 


I  Heeebt  Certify  that  the  within  is  a  true  copy  of  the  original 
permit  issued  to  and  now  in  my  possession,  to  remove 

bales  of  cotton  from  and  I  am  satisfied,  after  thorough  in- 

vestigation, that  the        bales  marked  weighing  pounds, 

as  j)er  invoice  hereto  annexed,  are  a  portion  of  the  bales  within 

specified. 


Collector 


District. 


278  EEGULATIONS   OF   THE   COMMISSIONEE. 

LETTER 

EELATma  TO  THE  TAX  ON  COTTON. 

Washixgtoic,  November  17,  1862. 
Sir  :  In  answer  to  yours  of  tlie  1th  inst.,  I  reply,  the  "  regulations 
for  the  collection  of  the  tax  on  cotton,"  to  which  you  allude,  refers 
only  to  the  tax  on  cotton  from  the  States  in  insurrection.  Imported 
cotton  is  not  subject  to  any  tax  under  the  Excise  Law.  If  the  par- 
ties remove  the  cotton  produced  in  this  country,  the  penalty  is  to  be 
enforced  against  the  same  as  against  a  manufacturer  who  removes 
his  goods  without  payment  of  duty. 

Very  respectfully, 

Geokge  S.  Boutwell, 

Commissioner. 

To 

Collector District,  N.  Y. 


CIRCULAR 

RESPECTING   COLLECTORS'    ACCOUNTS. 

Treasury  Department,  ^ 

Office  op  Internal  Revenue,  December  29,  1862.  [ 

Sir:   Inclosed  herewith,  please  find  form  of  quarterly  account. 

You  will  make  the  proper  entries  under  the  appropriate  headings, 

including  all  your  official  receipts  and  expenditures  up  to  the  first  of 

January,  and  forward  the  same  to  this  Office  without  delay. 

You  will  hereafter  render  a  similar  account  on  the  first  day  of 
April,  July,  October,  and  January. 

Very  respectfully, 

Geo.  S.  Boutwell, 

Commissioner. 

To 

Collector District 


KEGULATIOXS    OF   THE    COMMISSIONER.  279 

Decemher  1,  1862. 

INSTRUCTION'S 

TO  PAYMASTERS  AND  DISBURSINa  OFFICERS  OF  THE  U.  S.  CONCEEN- 
IXO  THE  TAX  ON  SALARIES,  UNDER  THE  8Gth  SECTION  OF  THE 
EXCISE  LAW. 

The  following  regulations  are  hereby  established  for  the  giudance 
of  Paymasters  and  Disbursing  Officers  of  the  United  States  Govern- 
ment, in  collection  of  the  tax  on  salaries,  as  required  by  the  86th 
Section  of  the  act  entitled  "  An  act  to  provide  Internal  Kevenue  to 
su|)port  the  Government  and  to  pay  interest  on  the  public  debt," 
aj^proved  July  1,  1862,  viz.: 

1.  Paymasters  and  Disbursing  Officers  will  deduct  and  withhold 
the  sum  of  three  per  cent,  from  all  salaries  and  payments  of  every 
kind  made  in  money  to  persons  in  the  ci\'il,  military,  naval,  or  other 
employment  or  service  of  the  United  States,  including  Senat'^rs, 
Representatives,  and  Delegates  in  Congress,  upon  the  excess  of  such 
salaries  or  payments  over  the  rate  of  six  hundred  dollars  per 
annum. 

2.  Supplies  issued  in  kind  are  not  regarded  as  payments,  and  are 
not  subject  to  assessment  or  reduction. 

3.  It  is  understood  that  each  commissioned  officer  of  the  army  re- 
ceives from  a  Paymaster  compensation  at  the  rate  of  not  less  than 
six  hundred  dollars  per  annum.  Therefoi*,  all  payments  made  by  a 
Quartermaster  or  Disbursing  Agent  should  be  treated  as  being  in 
excess  of  the  rate  of  six  hundred  dollars  per  annum,  and  the  tax  of 
three  per  cent,  should  be  deducted  and  withheld  from  the  amount 
thereof  accordingly. 

4.  The  amount  withheld,  as  aforesaid,  may  be  remitted  to  this 
Office,  or  it  may  be  deposited  with  any  Assistant  Treasurer  or  Desig- 
nated Depositary  of  the  United  States,  and  his  original  certificate  of 
the  deposit  forwarded  instead  of  the  money. 

In  either  case  the  officer  will  transmit  a  certified  copy  of  Blank 
No.  10,  properly  filled,  agreeably  to  the  requisition. 

5.  Whenever  a  person  in  the  employ  of  the  Government  receives 
an  amount  exceeding  the  rate  of  fifty  dollars  per  month,  the  tax  of 
three  per  cent,  should  be  deducted  from  such  excess. 

George  S.  Boutwell, 
Commissio7ier  of  Internal  Revenue. 


280  KEGULATIONS    OF    THE    COMMISSIONER.  ( 

December,  1862. 

EEGULATION 

COXCERNIXG  APPEALS  FEOJI  PvEVENUE  OFFICERS. 

Whenever  any  person  shall  make  a  comninnication  to  this  Office  in 
the  nature  of  an  appeal  from  the  action  of  an  Assessor  or  Assistant 
Assessor,  in  the  discharge  of  his  official  duties,  or  for  the  purpose  of 
obtaining  an  opinion  as  to  the  liability  of  the  writer  to  taxation,  such 
communication  must  first  be  submitted  to  the  Assessor  of  the  Dis- 
trict, and  his  written  assent  obtained  to  the  truth  of  the  statements 
made  in  said  communication,  or  the  writer  must  certify  that  he  has 
transmitted  a  copy  thereof  to  the  Assessor  of  the  District,  either  by 
mail  or  otherwise. 

The  answer  to  the  communication  will  be  forwarded  to  the  As- 
sessor of  the  District. 

This  regulation  will  be  applied  to  correspondence  touching  the 
otHcial  action  of  Collectors  and  Deputy  Collectors. 


REaULATION" 

IX  REGARD  TO  ARTICLES  FORFEITED  UNDER   SECTION  70. 

When  articles  are  taken  possession  of  imder  Section  70  of  the  Ex- 
cise Law,  and  are  declared  forfeited  to  the  United  States,  Collectors 
are  directed  to  cause  such  forfeited  articles  to  be  sold  at  public 
auction. 

If,  in  any  case,  it  should  be  thought  that  the  public  interest  would 
require  such  forfeited  articles  to  be  turned  over  to  the  use  of  any 
Department  of  the  Government,  the  facts  of  the  case  must  be  re- 
ported to  the  Commissioner  of  Internal  Revenue,  and  further  in- 
structions awaited. 


REGULATIONS    OF   THE   C03OIISSI0NEK.  281 

January  12,  1863. 

REGULATIONS 

IN  REGARD  TO  REVENUE  STAMPS. 

Revenue  Stamps  may  be  ordered  from  this  Office  jn  quantities 
to  suit  iDurchasers.  Orders  should  cover  remittances  of  Treasury 
notes,  or  an  original  certificate  of  a  United  States  Assistant  Treas- 
urer or  Designated  Depositary,  of  a  deposit  made  for  tlie  purchase 
of  stamps. 

The  following  commission,  payahle  in  stamps^  will  be  allowed  : 

On  purchases  of    $50  or  more,  2  per  centum. 
"  "  "      100       "  3    "         " 

"  "  "      500       "  4    "         " 

«  "  "  1,000       "  5    "         " 

As  each  stamp  exj^resses  upon  its  face  its  kind  as  well  as  its  de- 
nomination, it  is  desirable  that  every  order  should  refer  to  kinds  as 
well  as  denominations.  By  the  3d  Section  of  the  act  passed  Decem- 
ber 25,  1862,  every  instrument  is  valid,  proAaded  a  legal  stamp,  or 
stamps,  denoting  a  duty  of  the  amount  required,  shall  have  been 
duly  affixed  and  used  thereon.  Proprietary  stamps,  however,  can 
not  be  used  upon  any  instrument  specified  in  Schedule  B. 

Stamps  of  every  kind  and  denomination  can  be  furnished  in  suffi- 
cient quantities  for  use  in  the  District  of  Columbia  and  the  States 
east  of  the  Rocky  Mountains. 

Collectors  are  hereby  required  and  directed  to  commence  proceed- 
ings, under  the  law,  against  all  persons  within  said  District  and 
States  who  shall  willfully  neglect  to  use  stamps  as  required. 

Special  attention  is  called  to  the  95th  Section  of  the  Excise  Law : 

"  And  he  it  further  enacted^  That  if  any  person  or  persons  shall 
make,  sign,  or  issue,  or  cause  to  be  made,  signed,  or  issued,  any  in- 
strument, document,  or  paper,  of  any  kind  or  description  whatsoever, 
without  the  same  being  duly  stamped  for  denoting  the  duty  hereby 
imposed  thereon,  or  without  having  thereupon  an  adhesive  stamp  to 
denote  said  duty,  such  person  or  persons  shall  incur  a  penalty  of  fifty 
dollars ;  and  such  instrument,  document,  or  paper  as  aforesaid,  shall 
be  deemed  invahd  and  of  no  eflfect." 

Every  correspondent  is  requested  to  give  the  State,  as  well  as 
to\vn  and  county,  of  his  residence. 

If  not  otherwise  ordered,  stamps  will  be  transmitted  by  mail. 

Geo.  S.  Boutwell, 
Commissioner  of  Internal  Revenue. 


282  REGULATIONS    OF   THE    COMMISSIONEE. 

January^  1863. 

REGULATIONS 

CONCEKNING  PEOPKIETAEY  STAMPS. 

1.  Every  proprietor  can  furnish  a  design  for  a  stamp,  which,  if 
approved,  will  be  engraved  by  the  Government  engravers,  Messrs. 
Butler  &  Caa-penter,  of  Philadelphia,  at  the  cost  of  the  proprietor. 

2.  In  such  case,  the  proprietor  of  the  article  will  be  entitled  to  the 
discount  specified  in  the  102d  Section  of  the  Excise  Law. 

3.  If  the  designs  do  not  exceed  in  superficial  area  ||  of  an  inch 
for  the  denomination  of  one  and  two  cent  stamps,  or  |f  of  an  inch 
for  the  denomination  of  three  and  four  cent  stamps,  these  being  the 
sizes  established  by  the  Oflice  for  the  above  specified  denomuiations, 
there  will  be  no  additional  charge  to  purchasers.  If,  however,  pro- 
prietors desire  to  increase  the  size  of  the  stamps  for  the  denomina- 
tions above  mentioned,  then  an  additional  charge  will  be  made  for 
the  cost  additional  of  paper  and  pruiting.  This  additional  charge 
will  be  ten  cents  per  thousand  for  stamps  of  Z\  inches  superficial 
area,  and  a  proportionate  sum  for  iuterznediate  sizes. 

4.  Every  stamp  must  be  rectangular  in  form. 

5.  All  dies  and  plates  will  be  retained  by,  and  be  vmder  the  ex- 
clusive control  of,  the  Government. 

6.  The  general  stamp  must  be  canceled  by  writing  or  stamping 
thereon  the  initials  of  the  proprietor  of  the  stamped  article,  and  the 
date  of  canceling ;  AvhUe  the  private  stamp  must  be  so  aflixed  on  the 
package,  that  in  opening  the  same  the  stamp  shall  be  efifectually  de- 
stroyed. 

7.  Where  printing  in  more  than  one  color  is  desired,  the  additional 
expense  must  be  borne  by  the  j^roprietor. 

8.  Each  stamp  must  bear  the  words,  or  a  proper  abbreviation  of 
them,  United  States  Internal  Revenue,  and  the  name  of  the  article. 
Also,  in  words  and  figures,  the  denomination  of  the  stamp. 

The  manufacturers  of  proprietary  articles  Avill  be  required  to  use 
the  general  stamp  until  they  severally  furnish  designs  for  individual 
use,  and  engravings  have  been  prepared  therefrom. 

Orders  for  the  general  stamp  may  be  sent  to  this  Oflice.  The 
stamps  will  be  forwarded  upon  receipt  of  funds  in  Treasury  notes, 
or  an  original  certificate  of  a  U.  S.  Assistant  Treasurer  or  a  Desig- 
nated Depositary,  of  a  deposit  made  for  the  purchase  of  stamps. 

The  following  commission  will  be  allowed  upon  the  purchase  of 
the  general  proprietary  stamp,  and  will  be  payable  in  stamps :  On 
purchases  of  $50  or  more,  2  per  cent. ;  of  llOO  or  more,  3  per  cent. ; 
8500  or  more,  4  per  cent. ;  and  on  $1,000  or  more,  5  per  cent.  If 
not  otherwise  instructed,  stamps  thus  ordered  will  be  sent  by  mail. 


EEGULATIONS   OF   THE   COMMISSIONEK.  283 

February  18,  1863. 

LIABILITY     OF     MANUFACTURERS 

OF  CAES  AND  LOCOMOTIVES,  ALSO  OF  KEP.VniS,  TO  T^iX. 

Sir  :  Your  letter  of  the  16th  instant  has  been  received.  In  answer, 
I  have  to  say  that  railroad  corporations  which  manufacture  locomo- 
tives, cars,  etc.,  which  they  ofler  for  sale,  are  liable  to  a  manufac- 
turer's Kcense  for  each  and  every  machine  shop  or  car  factory  so 
employed.  If  they  do  not  oifer  for  sale,  they  are  not  liable  to  license 
as  manufacturers,  but  are  liable  to  a  duty  of  three  per  centum  ad 
valorem  on  all  locomotives  and  cars  manufactured  for  use,  if  their 
value  exceeds  1600  per  annum.  Further,  every  new  car  or  locomotive 
must  be  regarded  as  a  manufacture,  and  taxable  as  such,  even  though 
it  be  made  to  take  the  place  of  a  car  or  locomotive  which  is  worn 
out  and  thrown  aside. 

When  manufiicturers  make  provision  for  supplying  parts  of  a 
machine,  and  such  parts  become  articles  of  traffic,  the  presumption 
is,  that  such  parts  are  manufactures,  and  liable  to  tax. 

Many  of  the  articles  used  in  the  building  of  houses,  ships,  bridges, 
etc.,  are  in  themselves  manufactures,  and  liable  to  tax,  whether  they 
are  manufactured  by  the  ship,  house,  or  bridge  builder,  or  purchased 
by  him  as  materials  for  said  structures. 

The  same  principle  holds  in  relation  to  repairs  of  engines,  cars, 
etc.  All  articles  made  in  the  process  of  such  repairs,  which  have  in 
themselves  a  commercial  value,  and  which,  if  offered  for  sale,  could 
find  purchasers,  are  held  to  be  manufactures  liable  to  taxation ;  and 
none  the  less  so,  because  they  are  used  by  the  machiiiist  or  manu- 
facturer in  making  repairs  of  cars  or  locomotives,  than  if  they  were 
sold  or  removed  from  the  place  of  manufacture  for  the  purpose  of 
sale.  Thus  you  wiU  see  that  not  only  are  cars  and  locomotives  made 
for  use  held  to  be  Uable  to  the  three  per  centum  ad  valorem  duty, 
but  that  much  that  may  be  claimed  by  interested  parties  as  repairs, 
must  be  assessed  as  new  work,  or  manufactures  liable  to  taxation. 

To  these  general  principles  the  Assessor  is  to  look  for  guidance  in 
deciding  particular  cases  as  they  may  arise. 

Tours  resjjectfully, 

Geo.  S.  Boutwell, 

Commissioner. 


28J: 


KEGULATIOXS    OF   THE    COimiSSIONEK. 


IJs^STRUCTIONS 


March,  1863. 


TO  COLLECTORS,   CONCERNINa   THE   MANNER   OF    CALCULATING   TAX 
ON  S.\Lx\ilIES   OF  ASSISTANT  ASSESSORS. 

lu  making  j^ayments  to  Assistant  Assessors,  Collectors  will  calcu- 
late the  amount  of  tax  to  be  deducted  therefrom,  in  accordance  with 
the  86th  section  of  the  act  of  July  1st,  1862,  as  follows: 

It  is  assumed  that  there  are  312  working  days  in  each  year.  Any 
amount  paid,  not  exceeding  the  rate  of  $600  per  year,  is  exempt 
from  tax.  $600  divided  by  312,  the  number  of  working  days,  shows 
the  amount  of  %\.'d'i-^{-^  per  day,  as  exempt  from  tax. 

By  midtiplying  the  number  of  days  for  which  an  Assistant  Asses- 
sor is  jjaid,  by  $1,923^/^,  the  amount  exempt  from  tax  in  that  instance 
is  obtained.  This  sum,  deducted  from  the  whole  amount  due  for 
salary,  and  for  the  number  of  taxable  persons  returned  to  the 
Assessor,  wiU  leave  the  amount  on  which  the  tax  of  3  per  cent,  is  to 
be  deducted. 

The  following  table,  showing  the  amount  of  tax  due  from  Assistant 
Assessors  for  any  number  of  days,  from  one  to  one  hundred,  has 
been  prepared  ui  the  office  of  the  Fifth  Auditor  of  the  Treasury,  and 
is  believed  to  be  correct : 

TABLE. 


t_ 
1 

2 

~T 

4 

~ 

6 

~ 

8 

9 

10 
11 
12 
13 
14 
15 
16 

IT 

ft 

0 
3 

13 
16 

26 

.32 
36 
39 
42 
45 

Is" 

"55" 

i 

< 

18 
19 

21 
"22" 
23 

24 
25 
26 

2T 
23 
29 
30 
31 

83 
84 

1 
1 
1 
1 

0 

65 

~^ 

71 

"tT 
73 
IT 

84 

IT 

90 
94 
97 
00 
_03_ 
07 
10 

i 

35 

37 
39 

40 
41 
42 
43 
44 

Is" 

46 

"IT 

43 
49 
50 

fi 
1 
1 
1 
1 
1 
1 
1 
1 
1 
1 
1 
1 

"T 

1 

i 

0 

13 
16 

23 

IT 
IT 

36 
IT" 

Is" 

49 
~52" 

55 

58 
"62~ 
"65" 

to 

t_ 

52 
53 
54 
55 
56 
67 
58 

60 
61 

~63" 
63 
64 
65 
66 

1 

"¥" 

2 

2 
""2" 

2 

-2 
68 

"tT 
74 

7S 
81 
84 
87 
91 
94 
97 
00 
04 

"oT 
10 
IT 

20 

lo~ 

71 
72 
73 

75 

76 
77 
78 
~^ 
80 
81 

IT 

IT 

.2 

2 
2 
2 
2 
2 
2 
2 
2 
2 

2 
2 

2 
2 
2 

23 

26 
29 
33 

39 
1^ 
46 
49 

55 

58 

65 
6S 
71 

IT 

i 

86 

IT 

lo" 

91 
_92_ 
93 

95 
96 

100 

E3 
ft 

2 
2 

2 
~2~ 

2 
~2~ 

3 
~ 

3 

~ 

3 

~T 

8 

.■2 
78 
81 

87 

97 
00 

04  i 
07 

lo" 
IT 
IT 
20 

EEGIJLATIONS    OF   THE   C0:M]MISSI0NER.  285 


March  19,  1863. 

INSTRUCTIONS 

IN  KEG.iRD   TO  ASSISTANT  ASSESSORS'    ACCOUNTS. 

Assistant  Assessors  -will  make  their  accounts  for  pay  and  charges 
allowed  by  law  monthly,  commencing  with  the  month  of  January, 
1863,  and  present  the  same  to  the  Assessors  of  their  respective  Dis- 
tricts. 

In  each  case  the  Assessor  will  examine  the  account,  and  if  it  ap- 
pear just  and  in  accordance  with  the  law,  will  indorse  his  approval 
thereon,  and  the  accoimt  so  approved  will  be  paid  to  the  Assistant 
Assessor  by  the  Collector  of  the  District. 

Collectors  will  deduct  from  the  bills  of  Assistant  Assessors  threo 
per  cent,  tax  on  the  excess  over  the  rate  of  fifty  dollars  per  month, 
and  account  for  the  sum  so  withheld,  as  provided  in  paragraph  4,  of 
"Instructions  to  Disbursing  Officers,"  herev>ath  inclosed. 

All  accounts  of  Assistant  Assessors  for  services  performed  previous 
to  January  1st,  1863,  or  for  expenses  allowed  by  law,  must  be  trans 
mitted  to  the  Commissioner  of  Internal  Revenue. 

The  salaries  of  Assessors,  compensation  to  Assessors'  Clerks,  ex- 
l>enses  of  office  rent,  and  stationery,  will  be  paid  through  the  Office 
of  the  Commissioner  of  Internal  Revenue. 

Collectors  will  transmit  a  monthly  statement  of  their  disburse- 
ments under  this  regulation,  accompanied  by  the  proper  vouchers, 
which  must  be  numbered,  indorsed,  and  filed  in  regular  order,  to 
correspond  with  the  numbers  and  names  on  the  statement ;  the 
amount  of  same  to  be  charged  in  the  Collector's  quarterly  account. 

The  following  regulations  must  be  observed  in  making  out  bills  for 
clerical  services  w^hich  have  been,  or  which  may  hereafter  be,  ren- 
dered in  the  offices  of  the  several  Assessors  of  taxes  under  the  act  of 
July  1st,  1862,  entitled,  "  An  act  to  provide  internal  revenue  to  sup- 
port the  Government  and  to  pay  interest  on  the  public  debt,"  and 
the  acts  in  addition  thereto  : 

1.  The  person  claiming  compensation  for  services  as  a  clerk  must 
make  out  a  receipted  bill,  stating  therein  the  time  employed  and  the 
rate  of  compensation. 

2.  The  Assessor  must  certify,  under  oath,  that  the  account  is  just 
and  correct :  that  the  rates  charsced  are  as  agreed  with  the  clerks 


286  REGTTLATIOK-S   OF   THE   COMMISSIONEE. 

employed ;  that  the  services  as  stated  were  necessary  ;  that  they  have 
been  faithfully  performed,  and  that  the  charges  therefor  are  reason- 
able. 

3.  No  alloAvance  to  be  made  for  days  on  which  service  was  not 
actually  rendered. 

4.  Claims  for  payment  must  be  presented  monthly  to  the  Commis- 
sioner of  Internal  Revenue,  agreeably  to  the  foregoing  regulations. 

Yours,  very  respectfully, 

C.    F.    ESTEE, 

Actiirg  Commissioner  of  Internal  Revenue. 


To 


Collector District  of _ 


March  3,  1863. 

.  INSTRUCTIONS 

IN  EELATION  TO  THE  DUTIES  OX   SUGAR. 

SiE  :  You  will  please  submit  the  following  instructions  to  the  as- 
sociation of  Assessors  in  your  city  as  soon  as  possible  : 

The  duties  on  sugars  produced  in  the  United  States  were,  and  are, 
due  and  payable  in  accordance  with  the  regulations  issued  by  this 
Office  September  24th,  1862.  If  any  sugars  liable  to  taxation  have 
been  removed  from  the  place  of  manufacture  without  the  payment 
of  the  duties,  and  are  now  held  by  the  manufacturer  or  producer,  his 
agent,  factor,  executor,  or  legal  representative,  then  any  such  person 
who  now  holds  such  sugars  is  liable,  and  must  be  required,  to  pay  the 
taxes.  ■ 

These  taxes  are  a  lien  on  the  sugar  in  favor  of  the  Government, 
and  the  lien  may  be  enforced  wherever  the  sugar  may  be  found.  If 
in  any  case  you  are  satisfied  that  the  taxes  have  not  been  paid,  and 
that  the  holder  of  the  sugar  is  the  manufacturer  or  producer  thereof, 
or  the  agent,  factor,  or  legal  representative  of  the  manufacturer  or 
producer,  you  will  assess  such  holder.  ^ 

If  upon  notification  to  this  effect  such  holder  shall  refuse  to  pay 
the  taxes,  the  sugar  must  be  seized,  under  Section  114. 
Yours,  respectfully, 

C.    F.   EsTEE, 

Acting  Commissioner  of  Internal  Itevenue. 

To  S.  P.  Gilbert,  Esq., 

Assessor  32d  District,  New  York. 


■REGULATIONS    OF   TOE   COMMISSIONEE.  28' 


March  21,  1863. 

REGULATIONS 

RELATING  TO  CONTRACTS  MADE  FOR   THE  DELIVERY  OF  COIN. 

Sir:  In  your  letter  of  14tli  instant  you  submit  the  following  in 
quiries  : 

*'  1st.  Does  the  law,  as  passed,  interfere  with  the  legality  of  con- 
tracts made  for  the  dehvery  of  coin  for  more  than  three  days'  time 
at  a  premium  in  currency  ? 

"  2d.  K  not,  are  such  contracts  taxable  upon  the  par  value  of  the 
coin,  or  is  the  tax  to  be  calculated  upon  the  currency  value  named  in 
the  contract?  For  example,  $1,000  gold,  contracted  for  at  160  per 
centum  for  sixty  days,  will  be  $1,600.  Sixty  days'  interest,  $16. 
Will  the  tax  be  $15  or  $24  ?" 

Contracts  made  for  the  delivery  of  coin  to  be  performed  after  a 
period  exceeding  three  days,  must  be  in  writing  and  signed  by  the 
parties,  or  their  agents,  or  attoi-neys,  and  stamped  in  a  sum  equal  to 
one  half  of  one  per  centum  of  the  amount  of  the  purchase  money  to 
be  paid  for  a  given  quantity  of  gold  or  silver  coin,  or  bullion,  as  the 
case  may  be.  Contracts,  so  made  in  writing  and  duly  signed  and 
stamped,  are  valid. 

In  case  of  the  example  given  by  you,  which  I  imderstand  to  be  a 
contract  to  deliver  one  thousand  dollars  in  gold  coin  at  sixty  days 
from  the  date  of  the  contract,  for  the  sum  of  sixteen  hundred  dollars 
in  currency,  no  stamp  is  required  on  account  of  interest. 

If,  however,  a  party  should  loan  $1,600  in  currency  uj^on  the  pledge 
of  $1,000  in  gold  or  silver  coin  of  the  United*States,  such  loan  would 
be  utterly  void. 

Very  respectfully, 

C.    F.   ESTEE, 

Acti7ig  Commissioner. 

A.  Ca^ipbell,  Esq., 

Chairman,  etc.,  ISTew  York. 


2SS  KEGTJLATIOXS    OF   THE   COMMISSIONER. 

March  27,  1S63. 
LETTER 

EELATING  TO  THE  TAX  ON   COTTON. 

Sik:  Your  letter  of  March  23d  iu  regard  to  the  excise  tax  on 
cotton  of  American  production  imported  from  foreign  countries  has 
been  received. 

In  reply  to  your  question  I  hare  to  say,  that  on  the  21st  instant  I 
wrote  to  John  Mack,  Esq.,  Collector,  etc.,  that  cotton  of  foreign  pro- 
duction is  held  to  be  exempt  from  internal  tax,  and  that  cotton  pro- 
duced in  the  United  States,  which  is  imported  from  foreign  countries 
and  on  Avhich  the  imjjort  duty  is  paid,  is  also  exempt  from  internal 
tax.  In  consequence  of  information  received  from  the  Acting  Assist- 
ant Secretary  of  the  Treasury,  these  instructions  must  be  modified 
in  the  manner  follo-vvdng,  to  wit : 

If  the  import  duty  on  cotton  is  paid  without  protest,  it  must  be 
held  to  be  of  foreign  production,  and  therefore  not  subject  to  the 
excise  or  internal  tax.  But  if  the  importers  of  cotton  pay  the  im- 
port duty  under  protest,  which  protest  is  made  on  the  ground  that 
the  cotton  was  produced  in  the  United  States,  and  is,  therefore,  not 
subject  to  the  import  dxity,  such  cotton  must  be  assessed  under  the 
Excise  Law,  and  the  tax  collected,  unless  the  claimants  or  owners  can 
show  that  the  internal  tax  has  already  been  paid. 

Yours  respectfully, 

C.  F.  ESTEE, 

Acting  Commissioner. 
To  PiEREE  C.  Van  Wtck,  Esq., 

Assessor  Fourth  District,  New  York  City. 


March  30,  1863. 

LETTER 

RELATING  TO  ARTICLES  MANUFACTURED  FOR  CONSUMPTION. 

Sir  :  Your  communication  of  11th  ultimo,  covering  one  from  Isaac 
Hinckley,  Esq.,  of  the  7th  idtimo,  was  duly  received,  but  j^ressure 
of  business  upon  the  Office  has  prevented  an  earlier  reply. 

The  questions  raised  by  Mr.  Hinckley  have  been  from  time  to  time 
considered,  and  in  the  month  of  February  a  decision  was  made  and 
published,  which  is  herewith  inclosed,  marked  No.  79. 

In  Decision  No.  71  an  attempt  has  been  made  to  lay  down  the  rule 
which  should  guide  xVssessors  in  levying  taxes  upon  manufactures. 


REGULATIONS    OF   THE    COMillSSIONER.  2S9 

From  this  decision,  it  appears  that  an  article  must  be  known  to  the 
commerce  of  the  coimtry,  or  if  not  so  known,  it  must  be  of  such  a 
character  that  purcliasers  for  it  coukl  be  found,  if  offered  for  sale. 
This  rule  is  appHcable,  of  course,  to  articles  made  by  the  Merrimack 
Manufacturing  Company,  and  used  or  consumed  in  their  business. 
jVrticles  which  are  not  so  kno-woi,  or  which,  if  offered  for  sale,  could 
not  be  sold,  are  of  course  exempt  from  taxation. 

Mr.  Hinckley  discusses  at  length  the  right  of  the  Government  to 
levy  taxes  upon  articles  manufactured  and  not  sold,  but  used  or  con- 
sumed by  the  party  manufacturing.  After  the  most  careful  consid- 
eration and  consultation  with  the  Solicitor  of  the  Treasury,  the  con- 
clusion has  been  reached,  that  Section  73  does  not  exempt  from 
taxation  goods  manufactured  for  the  use  of  the  manufacturer,  when 
the  amount  of  the  goods  exceeds  the  sum  of  $600. 

There  are  two  propositions  in  the  first  clause  of  Section  73  :  one 
relating  to  goods  manufactured  for  the  use  of  the  manufacturer,  and 
the  other  relating  to  goods  manufactured  for  sale.  The  condition  in 
said  clause  is  applicable  to  both  classes  of  cases,  viz.,  that  the  goods 
so  made  are  exempt  from  duty  when,  in  either  case,  the  annual  pro- 
duct does  not  exceed  the  sum  of  $600. 

It  is  easy  to  understand  that  Congress  would  be  disposed  to  re- 
lieve from  taxation  a  farmer  who  might  manufacture  a  small  amount 
of  cloth  or  clothing  for  his  own  family,  or  a  mechanic  who  might 
build  inex]Densive  machineiy  for  his  own  use.  This  consideration  for 
men  of  small  means,  though  wise  and  proper  in  itself,  must  have 
gome  limit.     Congress  has  fixed  this  limit  at  $600. 

It  would,  however,  be  very  difficult  to  comprehend  the  reason,  or 
a|j^>reeiate  the  justice,  of  allowing  a  railway  corporation  to  build  its 
hxjomotives  and  cars,  and  exempt  them  from  taxation,  while  individ- 
ual manufacturers  are  required  to  pay  three  per  cent,  on  the  amount 
of  their  products. 

The  first  clause  of  Section  75  provides  in  specific  language,  that 
goods  removed  for  consumption  are  liable  to  taxation,  as  well  as 
goods  sold,  or  goods  removed  for  delivery,  to  others  than  agents 
of  the  manufacturer.  It  follows,  therefore,  that  the  Government  has 
the  same  power  to  collect  the  tax  on  goods  removed  for  consump- 
tion that  it  has  on  those  removed  for  sale,  and  that  all  the  sections 
of  the  law  relating  to  the  collection  of  taxes  apply  equally  to  the  two 
classes  of  cases. 

It  was  undoubtedly  the  intention  of  Congress,  and  such  has  been 
the  purpose  of  this  Office  in  the  construction  that  it  has  given  to  the 
law,  to  place  a  manufacturer  who  produces  certain  articles  which 
are  in  themselves  articles  of  commerce,  and  consumes  them  in  the 
production  of  advanced  manufactures,  upon  the  same  footing  with  a 

19 


290  EEGULATIONS    OF   THE   COMMISSIONER. 

manufacturer  who  produces  those  i)rimary  articles  and  sells  them  to 
a  producer  of  the  more  advanced  manufactures,  who  does  not  him- 
self produce  the  primary. 

In  the  case  presented  by  Mr.  Hinckley,  whether  glue  manufactured 
by  the  Company,  and  used  upon  the  premises,  is  subject  to  taxation, 
the  Assessor  will  inquire  v/hether  it  is  an  article  of  commerce,  and 
if  so,  he  has  no  option  under  the  law,  but  must  require  the  Company 
to  make  return  of  the  quantity  manufactured  and  used. 

Very  respectfully, 

C.    F.   ESTEE, 

Acting  Commissioner. 

B.  F.  Crowninshield,  Esq.,  Treasurer^ 

Merrimack  3famtfacturing  Co.^  Boston,  Mass. 


April  1,  1863. 
LETTER 


RELATING  TO   PROSECUTIONS. 

Sir:  Your  letter  of  March  26th  has  been  received,  and  in  reply  I 
have  to  say,  that  the  Instructions  which  you  quote  from.  Series  I., 
No.  3,  have  been  modified. 

Upon  mature  consideration,  it  is  held,  that  the  Government  must 
control  its  own  business,  and  is  not  obhged  to  proceed  with  prose- 
cutions simply  because  complaints  may  have  been  made. 

On  the  opposite  assumption,  the  Government  might  be  involved 
in  a  multitude  of  unnecessary  prosecutions,  and  be  taxed  with  heavy 
bills  of  costs. 

When,  therefore,  complaint  is  made  to  Collectors,  they  must  ex- 
ercise their  discretion  whether  to  commence  prosecution,  or  not,  and 
they  are  also  authorized  to  discontinue  prosecutions  at  any  stage  of 
the  proceedings,  when  they  may  judge  that  the  interest  of  the  Gov- 
ernment wiU  be  served  by  so  doing. 

When  a  penalty  has  been  recovered  by  the  judgment  of  Court,  or 
-exacted  on  a  compromise,  the  informer  wiU,  of  course,  be  entitled  to 

.his  moiety. 

Yours,  respectfully, 

C.  F.  Estee, 

Acting  Commissioner. 

To , 

Collector  Sixth  District,  Illinoia. 


REGULATIONS    OF   THE    CO^nnSSIONKE. 


291 


TABLE. 

Showing  the  Amounts  to  ke  Charged  for  Licenses  fob 
Fractional  Parts  of  a  Year. 

The  following  table,  prepared  by  John  G.  Treadwell,  Esq.,  Assessor 
14th  District,  New  York,  will  be  serviceable  to  Assistant  Assessors : 


12 

11 

10 

9 

8      17        16 

5 

4 

3 

2 

1 

MonthB. 

Months. 

Months. 

Mouths. 

Mouths.  1  Months.  |  Months. 

Months. 

Months. 

Months. 

Months. 

Month. 

$5  00 

$4  68 

U  17 

$3  75 

$3  33 

12  92 

$2  50 

$2  OS 

$1  67 

$1  25 

$0  S3 

$0  42 

10  00 

9  17 

8  33 

7  60 

6  67 

5  83 

5  00 

4  17 

3  33 

250 

1   67 

S3 

12  60 

11  46 

10  42 

9  38 

8  3;3 

6  25 

5  21 

4  17 

3  13 

2  08 

1  04 

15  00 

18  75 

12  .50 

11  25 

10  00 

8  75 

7  60 

6  25 

5  00 

3  75 

2  50 

1  25 

20  00 

18  33 

16  67 

15  00 

13  83 

11  67 

10  00 

N  3:3 

6  67 

5  00 

8  33 

1  67 

25  00 

22  92 

20  S3 

18  75 

16  67 

14  58 

12  50 

10  4> 

8  33 

6  25 

4  17 

2  08 

50  00 

45  83 

41  67 

37  60 

33  33 

29  17 

25  00 

20  83 

16  67 

12  50 

8  33 

4  17 

75  00 

6S  75 

62  50 

56  25 

50  00 

4:3  75 

37  50 

31  25 

25  00 

IS  75 

12  50 

6  25 

100  00 

91  67 

S3  33 

75  00 

66  67 

5S  83 

60  00 

41  67 

33  33 

25  00 

10  07 

8  33 

200  00 

183  83 

166  67 

150  00 

133  33 

116  67 

100  00 

83  33 

66  67 

50  00 

33  33 

16  67 

250  00 

229  16 

203  33 

187  50 

166  67 

145  84 

125  00 

104  16 

as  m 

62  50 

41  66 

20  84 

300  00 

275  00 

250  00 

225  00 

200  00 

175  00 

150  00 

125  00 

100  00 

75  00 

50  00 

25  00 

600  00 

4oS  33 

416  67 

375  00 

333  33 

291  67 

250  00 

203  33 

166  67 

125  00 

83  33 

41  67 

1000  00 

916  67 

833  88 

750  00 

666  67 

5^3  3-3 

500  00 

416  67  ;  333  33 

250  Oil 

166  67 

83  33 

This  table  will  also  be  used  for  deducting  the  amount  for  unex- 
pired time  on  licenses  that  are  to  be  renewed  May  1st,  1863. 


Sir: 


LETTER 

RELATING  TO   STAMP  DUTIES. 
Your  letter  of relative  to 


has  been  received. 

In  reply  thereto,  I  beg  to  refer  you  to  the  annexed  Schedule  of 

Stamp  Duties  upon  the  several by 

you,  which  will  afford  you  the  desired  information. 
Very  respectfully, 

,   Co7nmtssioner. 

To . 

stamp  Duty. 

Achiowledgment  of  deeds,  or  other  instruments,  made  be- 
fore a  justice,  notary,  or  other  quahfied  officer. . .  .    exempt. 

Affidavit* 5  cents. 

Agreement  and  Appraisement  (for  each  sheet) 5  cents. 

Assignment  or  transfer  of  mortgage,  lease,  or  policy  of  in- 
surance, is  subject  to  the  same  duty  as  the  original 
instrume.nts. 
Ordinary,  as  of  bond,  without  guarantee exempt. 

Patent  right 5  cents. 

*  By  a  recent  Decision. 


292  EEGULATIONS    OF   THE    COMOTSSIONEK. 

Stamp  Duty 

jBank  ChecTcs,  drafts,  orders,  etc.,  at  sight  or  on  demand,  for 

all  sums  of  money  exceeding  twenty  dollars 2  cents. 

3ills  of  Exchange  (Foreign),  drawn  in,  but  payable  out  of, 
the  United  States,  each  bill,  of  set  of  three  or  more, 
must  be  stamped. 

(Foreign),  whether  drawn  in  or  out  of  the  United 
States  (if  drawn  singly  or  in  duplicate)^  pay  the 
same  rate  of  duty  as  Inland  Bills  of  Exchange, 
Schedule  B. 

The  acceptor  or  acceptors  of  any  bill  of  exchange,  or 
order  for  the  payment  of  any  sum  of  money  drawn, 
or  purporting  to  be  drawn,  in  any  foreign  country, 
but  payable  in  the  United  States,  shall,  before 
paying  or  accepting  the  same,  place  thereupon  a 
stamp  indicating  the  duty.  (See  Section  101,  act 
of  July  1,  1862.) 
Bills  of  Exchange  (Inland),  draft,  or  order,  exceeding  |20, 
for  every  |200,  or  fractional  part  thereof,  payable 
otherwise  than  at  sight  or  on  demand,  and  any 
promissory  note  (except  deposit  notes  to  mutual 
insurance  companies),  whether  payable  on  demand 
or  at  any  time  not  exceeding  33  days,  grace  in- 
cluded, from  date  or  sight 1  cent. 

Exceeding  33  days,  and  not  exceeding  63  days,  as 

aforesaid 2  cents. 

Exceeding  63  days,  and  not  exceeding  93  days,  as 

aforesaid 3  cents. 

Exceeding  93  days,  and  not  exceeding  four  months 

and  three  days,  as  aforesaid 4  cents. 

Exceeding    four   months,   and    not    exceeding    six 

months  and  three  days,  as  aforesaid 6  cents. 

Exceeding  six  months  and  thi-ee  days 10  cents. 

[The  warrant  of  attorney  to  confess  judgment  on  a 
note  or  bond  is  exempt  from  stamp  duty,  if  the 
note  or  bond  is  properly  stamped.] 
Bills  of  Lading,  of  vessels  for  ports  of  the  United  States 

or  British  North  America exempt 

Or  receipt  for  goods,  to  any  foreign  port 10  cents 

Bill  of  Sale  of  any  vessel,  or  part  thereof,  when  the  con- 
sideration shall  not  exceed  |500 25  cent* 

Exceeding  $.500,  and  not  exceeding  $1,000 50  cents 

Exceeding  $1,000,  for  each  $1,000,  or  fractional  part 

thereof 50  cent» 


REGULATIONS    OF   THE    CO:SIMISSIONER.  293 

Stamp  Duty. 

Bond^  personal,  for  the  i^aymcnt  of  money.    (See  Mortgage^ 

Official 50  cents. 

For  deed  or  conveyance  of  land 25  cents. 

Bonds. — County,  city,  and  town  bonds,  railroad  and  other 
corporation  bonds,  and  scrip,  are  subject  to  stamp 
duty  as  Inland  Bills  of  Exchange,  under  6th  section 
of  the  act  of  March  3,  186-3. 
Certificate  of  record,  upon  the  instrument  recorded exempt. 

Of  record  upon  the  book exempt. 

Of  weight  or  measurement  of  animals,  coal,  wood, 

or  other  articles exempt. 

Of  qualification  of  a  Justice  of  the  Peace,  Commis- 
sioner of  Deeds,  or  Xotary  Public 5  cents. 

Of  search  of  records 5  cents. 

Certificate  that  certain  papers  are  on  file 5  cents. 

That  certain  papers  can  not  be  found 5  cents. 

Of  the  sale  of  land  for  taxes 5  cents. 

Of  redemption  of  laud  fold  for  takes 5  cents. 

Of  birth,  marriage,  and  death   (when  required  by 

State  law) 5  cents. 

Of  qualification  of  school  teachers  (when  required 

by  State  law) 5  cents. 

Certified  Transcripts  of  judgment,  satisfixction  of  judgment, 
and  of  all  papers  recorded,  and  of  all  papers  on 
file,  each 5  cents. 

[N.  B. — As  a  general  rule,  a  stamp  will  be  required 
upon  every  certificate  which  has,  or  may  have,  a 
legal  value  in  any  court  of  laAv  or  equity.] 
Contract.     (See  Agreement.) 

Broker's 10  cents. 

Mortgage.,  trust  deed,  bill  of  sale,  or  personal  bond  for 
the  payment  of  money,  is  subject  to  stamp  duty 
as  follows  :  for  every  $200,  or  fractional  part 
thereof 10  cents. 

[N.  B. — Bond  and  mortgage,  or  note  and  mort- 
gage, are  subject  to  but  one  stamp  duty:  Pro- 
vided., such  duty  is  the  highest  rate  required  for 
either  of  such  instruments.  No  mortgage,  etc., 
shall  be  required  to  pay  a  stamp  duty  of  more 
than  11,000.] 
Pension  Papers — Powers  of  attorney,  and  all  other  papers 
relating  to  applications  for  bounties,  arrearages 
of  pay,  or  pensions,  or  to  receipt  thereof exempt. 


'201  EEGULATIONS    OF   THE    COiESIISSIONEE. 

Stamp  Duty. 

Powers  of  Attorney,  and  other  instruments,  executed  in 
foreign  countries,  to  be  used  in  the  United  States, 
are  subject  to  the  same  rates  of  duty  as  those  exe- 
cuted in  the  United  States.  (The  stamp  may  be 
affixed  and  canceled  by  the  party  using  the  same.) 

Promissory  Kotes  (inckiding  judgment  notes)  are  subject 
to  the  same  rates  of  duty  as  Inhxnd  Bills  of  Ex- 
change. 

Release^  discharge,  and  satisfaction  of  mortgage  .  .    exempt. 

Receipts   for  money,  and   all   receipts,   except   warehouse 

receipts exempt. 

"Writ. — When   a   writ    or   summons   is    returned   without 

service,  a  stamp  is  required  on  the  alias^  if  issued.  50  cents. 

Sheriff's  return  on  writ,  or  other  process exempt. 

Charter  Party,  etc. — Each  copy,  or  part  of  an  agreement,  a 
bill  of  lading,  charter  party,  contract,  or  lease,  re- 
lied on  as  evidence,  either  at  law  or  in  equity, 
must  be  stamped. 


April  4,  1863. 

LETTER 

RELATING  TO    LIENS,   AND  TO    SEIZURE  AND    SALE    OF  PEEISHABLE 
ARTICLES. 

Sir  :  The  lien  of  the  Government,  under  Section  69  of  the  Excise 
Law,  upon  goods  or  articles  manufactured,  and  on  which  the  tax  is 
levied,  will  take  precedence  of  all  other  claims  or  liens  upon  those  par- 
ticular goods  or  articles,  and  may  be  enforced  by  distraint  uj^on  the 
goods  wherever  they  may  be  found.  This  rule  is  also  held  to  apply 
to  all  other  goods  or  articles  embraced  in  annual  or  monthly  lists 
upon  which  a  tax  is  levied. 

But  in  respect  of  property  upon  which  the  tax  is  not  levied,  the 
lien  of  the  Government  under  Section  69,  or  any  other  section,  does 
not  take  precedence  of  judgment  or  other  liens,  or  of  mortgages, 
real  or  chattel,  executed  and  valid  in  other  respects  at  the  time  Avheu, 
agreeably  to  the  regulations  of  this  Office,  said  lien  took  effect. 

Guided  by  these  ])rinciples,  you  will  doubtless  be  able  to  avoid 
liability  to  suits  for  damages.  But  if  at  any  time  such  suits  should 
be  brought  against  you  for  your  official  acts,  the  Government  will 
furnish  you  adequate  aid  upon  your  application. 

In  regard  to  the  eeizure  and  sale  of  perishable  articles,  you  will 


REGULATIONS    OF    THE    COMMISSIONER.  295 

observe  tliat  iimnunictures  and  products  of  that  kind,  taxed  under 
Sections  G8  and  75,  when  seized  i;nder  Section  VO,  may  be  adjudged 
perishable  and  sold  before  declaration  of  forfeiture.  And  it  is  held 
generally  that  the  power  to  sell  perishable  avticles,  so  as  to  avoid 
loss  or  damage,  is  incident  to  the  power  to  seize.  In  all  cases  of  this 
kind  it  is  considered  advisable  to  give  notice  of  the  sale  to  the 
owner  or  claimant,  and  to  give  such  further  public  notice  by  adver- 
tisement or  otherwise,  as  time  may  permit. 

Yours,  respectfully, 

Joseph  J.  Lewis, 

Commissioner. 
To  P.  G.  SouERWEix,  Esq., 

Collector  Third  District,  Baltimore,  Md. 


April  4,  1863. 

LETTER 

RELATING   TO   LICENSES. 

Sir:  Your  letter  of  March  30th  has  been  received.  In  reply, 
I  have  to  say  that  it  is,  and  has  been  for  some  time  past,  the  set- 
tled opinion  that  licenses  can  not  legally  be  returned  in  monthly 
lists,  unless  the  assessment  is  made  and  proceeded  with  precisely  as 
is  required  in  reference  to  the  annual  lists.  But  to  avoid  the  expense 
and  delay  of  that  course,  it  has  been  deemed  wise  to  receive  appli- 
cations for  licenses,  when  made  voluntarily,  and  in  cases  where 
parties  refuse  or  neglect  to  make  such  application,  to  proceed  against 
them  under  Section  59,  and  for  the  penalty  of  $100,  prescribed  in 
Section  11.  These  penalties  apply  as  well  to  persons  who  commence 
business  after  the  annual  assessment  as  to  those  who  were  in  busi- 
ness at  that  time.  Consequently  the  ten  per  cent,  is  not  to  be  added 
to  a  license  tax  returned  in  a  monthly  list,  and  one  who  voluntaiily 
applies  is  not  entitled  to  any  specified  time  in  which  to  pay. 

The  words  "  in  the  manner  provided,"  in  the  amendment  to  Sec- 
tion 19,  are  construed  to  apply  not  to  Section  19,  and  therefore  the 
notices  may  be  sent  by  mail.  But  you  will  observe  that  the  demand 
required  by  Section  69  is  not  changed  or  affected  by  the  amendmento. 
Yours,  respectfully, 

C.    F.   ESTEE, 

Acting  Commissioner. 
To  C.  P.  Huntington,  Esq., 

Collector  Second  Distiict,  Boston,  Mass. 


2 90  EEGULATIONS    OF   TUE   COIOHSSIONEE. 


Aj^rilQ,  1863. 

LETTER 

EELATING  TO  CAST  lEON  USED   FOR  PERMANENT  STRUCTURES. 

SiE :  It  was  not  the  purpose  of  the  commuuication  of  3d  instant 
in  reference  to  the  matter  of  Lewis  Lillie  to  give  an  opinion  on  the 
question  whether  vault  doors,  vault  frames,  etc.,  are  to  be  regarded 
as  permanent  structures ;  although  it  is  quite  possible  that  the  lan- 
guage of  the  letter  may  have  justly  led  to  the  inference  you  have 
drawn  therefrom. 

I  will  venture  to  suggest,  that  the  rule  by  which  you  may  decide 
whether  an  article  of  cast  iron  is  to  be  taxed  as  a  permanent  struc- 
ture may  be  this : 

Cast  iron  used  for  In-idges,  buildings,  or  other  permanent  struc- 
tures, which  is  a  part  thereof,  and  essential  thereto,  will  be  subject 
to  duty  under  that  head,  at  the  rate  of  one  dollar  per  ton. 

Cast  iron  used  in  connection  with  a  permanent  structure,  but  not 
essential  to  the  structure  itself,  but  introduced  for  other  purposes, 
and  which  might  be  dispensed  with  without  affecting  materially  the 
character  of  the  structure,  is  subject  to  taxation  according  to  the 
class  of  manufacture  to  which  it  belongs. 

Very  respectfully, 

Joseph  J.  Lewis, 

Commissioner. 
P.  H.  Nehee,  Esq., 

Assessor  15  th  District,  iN".  Y. 


LETTER 


Aprils,  1863. 


EELATING  TO  GOODS  MANUFACTURED  AND  REMOVED  PRIOR  TO  SEP- 
TEMBER, 1st,  1862,  ALSO  TO  CAST  IRON  USED  FOR  PERMANENT  STRUC- 
TURES. 

Sir  :  I  have  received  your  letter  of  25th  instant,  covering  the  com- 
munication from  Gardner  S.  Cutting,  Esq.,  attorney  for  Lewis  Lihie 
under  date  of  18th  instant. 

Mr.  LUlie  claims  that  he  has  paid  a  duty  of  three  per  cent,  upon 
various  articles,  such  as  safes,  bank  vaults,  vault  frames,  vault  doors, 
bank  locks,  etc.,  which  were  manufactured  prior  to  1st  September. 


REGULATION'S    OF   TUE   COMMISSIONER.  297 

His  liability  to  taxation  on  these  articles  depends  upon  tLc  fact  of 
removal  or  uon-reuioval  from  the  place  of  manufacture  prior  to  said 
1st  day  of  September.  In  the  decision  of  this  case  you  will  be 
governed  by  the  opinion  of  the  Solicitor  of  the  Treasury  under  date 
of  October  4th,  1862. 

li  you  find  that  articles  which,  according  to  the  rules  laid  down  iii 
^:aid  opinion,  were  removed  prior  to  said  1st  day  of  September  have 
been  taxed,  aud  the  taxes  thereon  paid,  Mr.  Lillie  may  make  claim 
for  the  amount  so  paid  agreeably  to  a  decision  of  this  Oiiice,  Xo.  90. 
(In  hands  of  printer;  will  be  sent  you  shortly). 

It  is  to  be  understood  distinctly  that  the  time  of  manufacture  is 
entirely  unimportant,  and  you  will  decline  to  receive  e\idence  upon 
that  point.     The  only  vital  question  is  that  of  removal. 

Second.  Mr.  Lillie  claims  that  several  of  the  articles  before  enu- 
merated aud  assessed  are  permanent  structures,  and  as  such  are  sub- 
ject to  a  duty  at  the  rate  of  one  dollar  per  ton  under  Section  Vo,  p.  70, 
of  the  Excise  Law.   This  is  a  question  of  fact  which  you  must  decide. 

If  Mr.  Lilhe  manufactures  bank  vaults  and  vault  frames  which  are 
introduced  into  the  building,  and  form  a  part  thereof,  I  am  of  opinion 
that  they  are  to  be  regarded  as  permanent  structures;  if,  however, 
such  safes,  vaults,  or  vault  frames  are  separate  from  the  building, 
they  are  not  to  be  considered  as  permanent  structures,  whatever  th^ir 
size  or  weight  may  be.  You  will  bear  in  mind  that  all  articles  manu- 
factured and  sold,  or  delivered  for  consumption  or  sale,  to  others  than 
agents  of  the  manufacturer  prior  to  March  4th,  1863,  are  to  be 
assessed  under  the  act  of  July  1st,  1862. 

The  act  of  March  od  makes  several  important  alterations  in  the 
rates  of  duties  upon  iron  castings. 

Under  the  last-named  act.  Section  1,  p.  7,  it  is  provided  that  on 
castings  of  iron  exceeding  ten  pounds  in  weight,  for  each  casting 
not  otherwise  provided  for  in  said  act,  or  in  the  act  of  July,  1862,  a 
duty  of  $1  50  per  ton  is  levied. 

This  provision  does  not  affect  the  duty  upon  cast  iron  to  be  used 
on  permanent  structures,  nor  upon  stoves  or  hollow  ware.  Castings 
of  iron  of  less  than  10  lbs.  in  weight  will  be  subject  to  an  ad  valorem 
duty  of  three  per  cent.  This  provision  is,  however,  to  be  considered 
in  connection  with  the  29th  section  of  the  act  of  March  3d,  whicli 
in-ovides  that  castings  of  all  descriptions,  where  made  exclusively  for 
instruments,  articles,  or  machinery  upon  Avhich  duties  are  assessed  aud 
paid,  shall  be  exempt  from  duty. 

Very  respectfully,  C.  F.  Estee, 

Acting  Commissioner. 

P.  H.  Xeher,  Esq., 

Assessor  15th  District,  N.  Y. 


•29S  KEGULATIONS    OF    THE    COMMISSIONEK. 


3Iaj/  1,  1863. 

REaULATIO:NTS 

FOR  THE  ASSESSMENT  OF  THE  IXCOilE  TAX. 

The  Assessor  and  Assistant  Assessors  of  each  Collection  District 
will  assess  the  income  tax,  as  on  the  first  clay  of  May  next,  upon 
every  person  residing  within  the  District  liable  thereto. 

Each  person  will  be  required  to  return  his  total  income,  so  far  speci- 
fying the  sources  from  which  it  is  derived  as  to  enable  the  Assistant 
Assessor  to  decide  what  deductions  shall  be  made  therefrom. 

Persons  whose  income  does  not  exceed  the  sum  of  ten  thousand 
dollars,  and  who  reside  in  the  United  States,  will  be  subject  to  a  duty 
of  three  per  cent,  on  such  portion  thereof  as  is  liable  to  taxation  : 
Provided,  however,  That  upon  income  derived  from  interest  upon 
notes,  bonds,  or  other  securities  of  the  United  States,  a  duty  of  one 
and  a  half  per  cent,  will  be  levied, 

Persons  whose  income  exceeds  ten  thousand  dollars  will  be  subject 
to  a  duty  of  five  per  cent,  on  the  portion  thereof  subject  to  taxation: 
Provided,  however.  That  upon  income  derived  from  interest  upon 
notes,  bonds,  or  other  securities  of  the  United  States,  a  duty  of  one 
and  a  half  per  cent,  will  be  levied. 

Citizens  of  the  United  States  residing  abroad,  and  not  in  the  em- 
ployment of  the  Government  of  the  United  States,  will  be  subject  to 
a  duty  of  five  per  cent,  on  the  income  of  any  property,  securities,  or 
stocks  owned  in  the  United  States,  and  not  exempted  from  the  in- 
come tax :  Provided,  however.  That  upon  income  derived  from  in- 
terest upon  notes,  bonds,  or  other  securities  of  the  United  States,  a 
duty  of  one  and  a  half  per  cent,  will  be  levied. 

Every  farmer  or  planter  will  be  required  to  make  return  of  the 
value  of  the  produce  of  his  form  or  plantation,  without  deduction 
for  the  labor  or  services  of  himself  and  his  family,  or  for  any  portion 
of  such  produce  consumed  by  himself  and  family. 

The  following  deductions  will  be  made  from  the  aggregate  income 
of  each  person,  and  the  tax  assessed  upon  the  remainder,  viz. : 

State  and  local  taxes  assessed  in  the  calendar  year  preceding  this 
assessment,  to  wit,  from  January  1,  1862,  to  December  31,  1862,  in- 
clusive. 

Salaries  of  ofiicers,  or  payments  to  persons  in  the  service  or  employ- 
ment of  the  United  States,  from  which  a  deduction  of  three  per 
cent,  has  been  made  by  the  disbursing  officers  of  the  Government. 

Interest  or  dividends  on  stock,  capital,  or  deposits  in  any  bank, 
trust  company,  or  savings  institution,  insurance,  railroad  company  or 


KEGULATI0N3    OF    THE    COMMISSIONER.  299 

corporation,  from  wliicli  interest  or  dividends  a  duty  of  three  per 
cent,  shall  have  been  deducted  by  the  officers  of  such  companies, 
corporations,  or  associations  ;  interest  from  any  bonds,  or  other  evi- 
dence of  indebtedness,  of  any  raih'oad  company,  or  otl^er  corporation, 
from  which  a  duty  of  three  per  cent,  shall  have  been  deducted  by 
the  officers  of  such  company  or  corporation ;  and  receipts  derived  from 
advertisements  on  which  a  duty  shall  have  been  assessed  and  paid. 

Also,  the  sum  of  six  hundred  dollars,  except  in  those  cases  where 
the  whole  or  any  part  of  said  six  hundred  dollars  shall  have  been 
deducted  from  the  salaries  or  pay  of  officers  or  persons  in  the  service 
or  employment  of  the  United  States. 

The  amount  actually  paid  for  rent  of  any  dwelling-house  or  estate 
which  is  the  residence  of  the  person  assessed ;  and 

The  amount  paid  by  any  farmer  or  planter  for  hired  labor  and 
necessary  repairs  upon  his  farm  or  plantation,  including  the  sub- 
sistence of  the  laborers. 

Whenever  the  total  income  of  any  person  exceeds  ten  thousand 
dollars,  and  deductions  are  made  therefrom,  upon  the  ground  that  a 
portion  of  such  income  has  been  subject  to  a  three  per  cent,  duty 
upon  dividends  or  interest  paid  by  companies,  corporations,  or  asso- 
ciations, as  before  enumerated,  such  person  will  be  subject  to  a  tax 
of  two  per  cent,  additional  upon  so  much  of  his  income  as  may  have 
been  previously  subjected  to  a  duty  of  three  per  cent,  by  the  officers 
of  the  companies,  corporations,  or  associations  before  named. 

Guardians  and  trustees,  whether  such  trustees  are  so  by  virtue  of 
their  office  as  executors,  administrators,  or  other  fiduciary  capacity, 
are  required  to  make  return  of  the  income  belonging  to  minors  or 
other  persons  which  may  be  held  in  trust,  as  aforesaid ;  and  the  in- 
come tax  will  be  assessed  upon  the  amount  returned,  after  deducting 
such  sums  as  are  exempted  from  the  income  tax,  as  aforesaid :  Pro- 
vided^ That  the  exemption  of  six  hundred  dollars,  under  Section  90, 
of  the  Excise  LaAV,  shall  not  be  allowed  on  account  of  any  minor  or 
other  beneficiary  of  a  trust,  except  upon  the  statement  of  the  guardian 
or  trustee,  made  under  oath,  that  the  minor  or  beneficiary  has  no 
other  income  from  which  the  said  amount  of  six  hundred  dollars  may 
be  exempted  and  deducted. 

Whenever  persons  liable  to  assessment  of  income  tax  shall  neglect 
or  refuse  to  make  the  lists  required  by  law,  or  when  the  lists  made 
and  tendered  by  such  persons  shall  not  be  accepted  by  the  Assessor 
or  Assistant  Assessor  as  just  and  proper,  it  shall  be  the  duty  of  such 
Assessor  or  Assistant  Assessor  to  make  lists  for  such  persons  accord- 
ing to  the  best  information  he  can  obtain.  Persons  so  assessed  may 
make  oath  or  affirmation  as  to  the  amount  of  income  and  deductions 
therefrom  agreeably  to  Section  93. 


300  EEGL-LATIOIsS    OF   TUE    COMMISSIOXEK. 

Persons  receiving  rent  may  deduct  therefrom  the  amount  paid  for 
necessary  repairs,  insurance,  and  interest  on  incumbrances  upon  such 
rented  projoerty.  The  cost  of  new  structures,  or  imjirovements  to 
buildings,  shall  not  be  deducted  from  income. 

The  tax  must  be  levied  upon  all  dividends  declared  prior  to  Sep- 
tember 1,  1862,  and  upon  six  hundred  dollars  of  all  salaries  of  officers, 
or  payments  to  persons  in  the  civil,  military,  naval,  or  other  service 
of  the  United  States,  for  services  rendered  prior  to  said  date,  as  such 
dividends  and  proportion  of  salaries  were  not  subject  to  deduction 
or  assessment. 

Interest  received  from  or  due  by  trust  companies,  savings  uistitu- 
tions,  insurance  and  railroad  companies,  corporations,  or  associations, 
prior  to  the  same  date,  must  also  be  taxed. 

Profits  or  dividends  derived  from  stock,  shares,  or  property  In  gas, 
bridge,  express,  telegraph,  steamboat,  ferry-boat,  or  manufacturing 
companies  or  corporations,  or  from  the  business  usually  done  by  such 
companies  or  corpoi*ations,  are  subject  to  income  tax. 

Interest  paid  by  any  person  on  incumbrances  upon  the  dwelling- 
house  or  estate  on  which  he  resides,  may  be  deducted  from  income ; 
also  his  payments  for  necessary  repaii'S. 

Farm  produce,  which  the  producer  has  on  hand  on  the  31st  day  of 
December,  1862,  must  be  appraised  at  its  market  value  on  that  day. 

The  income  tax  shall  be  included  in  the  annual  list,  and  appeals 
and  other  proceedings  held  as  pro\'ided  by  law. 

Joseph  J.  Lewis, 
Commissioner  of  Internal  Revenue. 


Form  of  affidavit  to  he  taken  and  subscribed  before  the  Assessor  or 
Assistant  Assessor. 

State  of 

County  of  ss. : 

,  being  sworn  (or  affirmed)  according  to  law, 
says  that  he  (or  she)  (as  guardian  or  trustee  of  )  was 

not  possessed  of,  or  entitled  in  any  way  to,  an  income  to  the  amount 
of  six  hundred  dollars  in  value,  from  any  or  all  sources  Vvhatever, 
during  the  year  1862,  liable  to  be  assessed  according  to  the  pro-visions 
of  the  laws  of  the  United  States,  as  he  (or  she)  solemnly  and  verily 
believes. 

Sworn  (or  affirmed)  and  subscribed  this  day  of 

A.D.  1863,  before  me,  the  subscriber,  Assistant  Assessor  for 
Division  of  said  District. 


EEGULATIOKS    OF   TJIE    Cu^nilSSIOIS'EK.  301 

State  of 

County  of  ss. : 

,  l)cin!x  sworn  (or  afrii-med)  according  to  law, 
says  that  he  (or  she)  has  been  assessed  for  the  year  A.D.  1862,  for 
an  income  duty  in  the  county  (or  city,  or  town,  as  the 

case  may  be)  of  in  the  State  of  and  for  the 

full  amount  of  his  (or  her)  income  under  authority  of  the  United 
States,  and  by  reason  thereof  is  entitled  to  be  exempt  from  any 
fui'ther  income  duty  for  said  year,  as  he  (or  she)  verily  believes. 

Sworn  (or  affirmed)  and  subscribed  this  day  of 

A.D.  1863,  before  me,  the  subscriber,  Assistant  Assessor  for 
Division  of  said  District. 


State  of 

County  of  ss. : 

being  sworn  (or  affirmed)  according  to  law, 
says  that  the  annexed  statement  contains  a  full  and  correct  account 
of  his  (or  her)  annual  income  for  the  year  A.D.  1862,  which  he  (or 
she)  has  received,  or  to  which  he  (or  she)  is  in  any  manner  entitled 
(as  trustee  or  guardian,  as  the  case  may  be,  of  ),  and  that 

he  (or  she)  (as  trustee  or  guardian  as  aforesaid)  has  not  received,  and 
is  not  entitled  to  receive,  from  any  or  all  sources  of  income  together, 
any  other  for  the  said  year  besides  what  is  set  forth  in  said  state- 
ment. 

Sworn  (or  affirmed)  and  subscribed  this  day  of 

A.D.  1863,  before  the  Assistant  Assessor  of  Division  of 

said  District. 


(24.) 
mCOME  TAX  FOR  1862. 

[Additional  to  Blank  Form  No.  24,  p.  168,  ante.'] 


The  Income  Tax  is  imposed  upon  a  certain  proportion  of  the  in- 
come of  these  two  classes,  viz. : 

1st.  Every  person  residing  in  the  United  States  ;  and  every  citizen 
residing  abroad  who  is  in  .the  employment  of  the  Government  of  the 
United  States. 


802  KEGULATIOIsS    OF    TUE    COMMISSIONEE. 

2d.  Every  citizen  of  the  United  States  residing  abroad,  and  not  in 
the  employment  of  the  Government  of  the  United  States. 

Every  person  in  ihe  Jirst  class  will  be  taxed  at  the  rate  of  three  per 
cent,  when  his  or  her  annual  gains,  profits,  or  income  exceed  $600, 
and  do  not  exceed  $10,000. 

Every  person  in  the  Jirst  class  will  be  taxed  at  the  rate  of  Jive  per 
cent,  when  the  annual  gains,  profits,  or  income  exceed  $10,000,  after 
the  following  deductions  are  made  from  the  gross  amounts  returned 
(as  per  table,  page  2) ;  p.  303  of  this  work,  viz. : 

1st.  The  $600  allowed  by  law. 

2d.  Other  national.  State,  and  local  taxes  assessed  for  1862,  and 
paid. 

3d.  Rent  actually  paid  for  the  dwelling-house  or  estate  occupied 
as  the  residence  of  the  person  assessed. 

4th.  Necessary  repairs  to  property  yielding  the  income  ;  or  in- 
surance tb'^reon  ;  or  pay  for  hired  laborers,  and  their  subsistence, 
employed  in  conducting  his  business  ;  or  interest  on  incumbrances 
upon  the  property ;  or  all,  as  the  case  may  be. 

Every  person  in  the  second  class  will  be  taxed  at  the  rate  of  Jive 
per  cent ,  whatever  may  be  his  or  her  annual  gains,  profits,  or  in- 
come from  property,  securities,  and  stocks  owned  in  the  United 
States,  without  other  deductions  than  numbers  2  and  4  above  stated. 

Whenever  the  taxable  income  of  a  resident  in  the  United  States, 
ascertained  as  above,  exceeds  $10,000,  and  upon  a  portion  of  said 
amount  three  per  cent,  has  been  w^ithheld  by  the  officers  of  com- 
panies, corporations,  and  associations,  from  interest  or  dividends 
therein  due  him,  such  income  will  be  subject  to  a  tax  of  tv^o  per 
cent,  additional  iipon  so  much  thereof  as  may  have  been  previously 
subjected  to  a  duty  of  three  per  cent,  by  the  officers  of  the  com- 
panies, corporations,  or  associations  aforesaid. 

But  in  no  case,  whether  a  person  is  subject  to  a  tax  of  three  or  five 
per  cent.,  is  a  higher  rate  of  tax  than  Ij  per  cent,  to  be  collected 
from  that  portion  of  income  derived  from  interest  upon  notes, 
bonds,  or  other  securities  of  the  United  States. 

Where  a  husband  and  wife  live  together,  and  their  taxable  income 
is  in  excess  of  $600,  they  will  be  entitled  to  but  one  deduction  of 
$600,  that  being  the  average  fixed  by  law  as  an  estimated  commuta- 
tion for  the  expense  of  maintaining  a  family.  Where  they  live 
apart,  by  divorce  or  imder  contract  of  separation,  they  wiU  be  taxed 
separately,  and  be  each  entitled  to  a  deduction  of  $600. 

On  the  following  pages  wiU  be  found  detailed  statements  to  assist 
hi  making  out  returns. 


REGULATIONS    OF    THE    COMMISSIONER. 


303 


Detailed  Statement  of  Sources  of  Income  and  the  Amo^mt  derived 
from  each,  during  the  Year  1862. 


GROSS  AjMOUNTS  MUST  BE  STATED. 

Income  of  a  resident  in  tlie  United  States  from  profits  on  any 
trade,  business,  or  vocation,  or  any  interest  therein,  wlicr- 
ever  carried  on 

From  rents,  or  the  use  of  real  estate  let 

From  interest  on  notes,  bonds,  mortgages,  or  other  personal 
securities,  not  those  of  the  United  States 

From  interest  on  notes,  bonds,  or  other  securities  of  the 
United  States 

From  interest  or  dividends  on  any  bonds  or  other  evidences  of 
indebtedness  of  any  railroad  company  or  corporation 

From  interest  or  dividends  on  stock,  capital,  or  deposits  in  any 
bank,  trust  company,  or  savings  institution,  insurance  or 
railroad  company  or  corporation 

From  interest  on  bonds  or  dividends  on  stock,  sliares,  or  prop- 
erty in  gas,  bridge,  canal,  turnpike,  express,  telegraph, 
steamboat,  ferry-boat,  or  manufacturing  company  or  cor- 
poration, or  from  the  business  usually  done  thereby 

From  property,  securities,  or  stocks  ow-ned  in  the  United 
States  by  a  citizen  thereof  residing  abroad,  not  in  the  em- 
ployment of  the  Governnient  of  the  United  States 

From  salary  other  than  as  an  officer  or  employee  of  the  United 
States 

From  salary  as  an  officer  or  employee  of  the  United  States. . . 

From  farms  or  plantations,  including  all  products  and  profits 

From  advertisements 

The  guardian,  trustee,  executor,  or  administrator  of  the  prop- 
erty or  estate  of ■ 

From  all  sources  not  herein  enumerated 

Total 


AMOUNTS. 


304 


EEGULATIONS    OF    THE    COMMISSIOXEK. 


Detailed  Statement  of  Deductions  AutJiorized  to  he  Made. 


1.  Expenses  necessarily  incurred  and  paid  in  carrying  on  any 

trade,  business,  or  vocation,  such  as  rent  of  store,  clerk 
hire,  insurance,  fuel,  freight,  etc 

2.  Exempted  by  law  (except  in  the  case  of  a  citizen  of  tlie 

United  States  residing  abroad),  $600 

3.  Amount  actually  paid  for  rent  of  the  dwelling-house  or  estate 

occupied  as  a  residence 

4.  Other  national,  State,  and  local  taxes  assessed  and  paid  for 

the  year  1862,  and  not  elsewhere  included 

5.  Amount  actually  paid  by  a  property  owner  for  necessary  re- 

pairs, insurance,  and  interest  on  incumbrances  upon  his 
property 

6.  Income  from  interest  on  bonds,  or  other  evidences  of  indebt- 

edness, of  any  railroad  company  or  corporation,  from  which 
three  per  cent,  thereon  was  withheld  by  the  officers  there- 
of, between  September  1st  and  December  31st,  1862,  in- 
clusive   

7.  Income  from  interest  or  dividends  on  stock,  capital,  or  de- 

posits in  any  bank,  trust  company,  or  savings  institution, 
insurance  or  railroad  company,  from  which  three  per  cent, 
thereon  was  v*rithheld  by  the  oflicers  thereof,  between  Sep- 
tember 1st  and  December  31st,  1802,  inclusive 

8.  Amount  paid  Liy  a  farmer  or  planter  for — 

(a.)  Hired  labor,  including  the  subsistence  of  the  laborers. . 

(6.)  For  necessary  repairs  upon  his  farm  or  plantation 

(c.)  For  insurance,  and  interest  on  incumbrances  upon  his 
farm  or  plantation 

9.  Salaiies  of  officers,  or  payments  to  persons  in  the  civil,  mili- 

tary, naval,  or  other  service  of  the  United  States,  in  ex- 
cess of  $600  

10.  Income  from  advertisements,  on  which  three  per  cent,  was 
paid,  from  September  1st  to  December  31st,  1862,  inclusive. 

Total 


REGULATIONS    OF   THE    COMMISSIOI^ER.  305 

Ajyril,  186  3. 

RULES    AND     REGULATIONS 

Under  Sectiox  109, 

IN  REGARD   TO   THE   REMOVAL  OF  PROPRIETARY   ARTICLES    FOR 
EXPORTATION. 

Medicines,  prep.ivations,  compositions,  perfumery,  and  cosmetics, 
mentioned  in  Section  109  of  the  Excise  Law,  may,  when  intended 
for  exportation,  be  manufactured  and  sold,  or  removed  from  the 
place  of  manufacture,  without  having  stamps  affixed  thereto,  and 
without  being  charged  with  duty,  upon  compliance  with  the  follow- 
ing regulations,  viz. : 

1.  The  person  or  persons  intending  to  export  such  articles  shall, 
before  the  removal,  apply  to  the  Collector  or  Deputy  Collector  of 
the  District  in  which  the  manufactory  is  situated,  for  permission  to 
remove  the  same,  and  shall  file  with  such  application  an  invoice  of 
the  articles  to  be  removed.  This  application  and  invoice  shall  be 
made  and  sworn  to  by  the  manufacturer  or  maker,  and  by  the  person 
intending  to  export  the  same,  if  such  person  be  not  the  manufac- 
turer. 

2.  A  bond  must  be  given,  with  good  and  sufficient  sureties,  in  a 
sima  double  the  amount  of  stamp  duties  that  would  have  been  re- 
quired for  the  articles  described  in  the  invoice,  to  be  executed  by 
the  manufacturer  or  maker  of  the  articles  aforesaid  intended  for  ex- 
portation, and  to  be  delivered  to  the  Collector  of  the  District  in 
which  the  articles  are  made  or  prepared.  When  the  bond  is  ap- 
proved by  the  Collector,  he  will  grant  a  permit  for  the  removal 

8.  The  bond  will  be  canceled  whenever  the  manufacturer  or  maker 
shall  furnish  the  Collector  of  Internal  Revenue  with  the  following 
described  evidence,  viz. : 

First.  The  certificate  of  the  Collector,  or  other  competent  officer, 
of  the  Customs  that  the  articles  named  in  the  invoice  and  bond  have 
been  exported ;  Avhich  certificate  shall  particularly  describe  the  ai-ti- 
cles  by  their  marks  or  otherwise,  and  shall  set  forth  their  quality  and 
quantity,  the  date  of  shipment,  name  of  vessel,  the  port  to  which 
they  were  exported,  and  the  name  of  the  exporter. 

Second.  The  affidavit  of  the  exporter,  setting  forth  that  the  arti- 
cles named  in  the  certificate  of  the  Collector  of  Customs  are  the 
identical  articles  which  were  named  in  the  invoice  and  bond  given 
to  the  Collector  of  Internal  Revenue,  that  the  said  goods  have  been 
exported  at  the  time  and  in  the  manner  stated  by  the  custom-house 

20 


S06  REGULATIONS    OF    THE    COilMISSIONEE. 

officer,  and  that  the  j^erson  making  the  affidavit  is  the  exporter.  If 
the  exporter  be  not  the  manufacturer,  then  the  manufacturer  will  be 
required  to  make  affidavit  as  aforesaid. 

The  affidavit  must  be  executed  before  a  notary  public  or  officer 
having  a  seal ;  or  if  executed  before  a  justice  of  the  peace,  there  must 
be  a  certificate  from  a  proper  officer  that  such  justice  is  duly  author- 
ized to  administer  such  oaths. 


Feh-uary^  1863. 

INSTRUCTIONS 

TO  ASSESSORS  AND  ASSISTANT  ASSESSORS  CONCERNING  THE  PREP- 
ARATION AND  TRANSfflSSION  OF  THE  ALPHABETICAL  LIST  AND 
MONTHLY  ABSTRACT. 

In  order  to  insure  uniformity  and  accuracy  in  the  returns  of  as- 
sessments, and  to  facilitate  the  auditing  of  the  same  in  the  Office  of 
Internal  Revenue,  the  following  instructions  are  issued : 

1.  A  Schedule  of  all  articles  and  occupations  subject  to  taxation 
under  the  Excise  Law,  arranged  alphabetically  in  classes,  and  each 
article  numbered,  has  been  printed  on  the  first  page  of  each  Assess- 
ment Book.  This  Schedule  is  an  exact  transcript  or  compendium 
of  the  headings  in  the  Monthly  Abstract,  and  has  been  prepared  to 
fiicilitate  accurate  descrijjtions  and  entries  in  the  Assessment  Book. 

2.  A  new  Assessment  Book  has  been  printed,  with  separate  col- 
umns and  headings  for  the  name,  class,  and  number  of  each  article 
or  occupation,  and  in  making  entries  in  this  book  each  article  or 
occujDation  must  be  designated  precisely  as  it  is  in  the  Schedule.  If, 
for  example,  the  article  to  be  entered  is  leather,  it  should  be  copied 
from  the  Schedule  thus  :  Leather,  manufacture  of,  A,  42.  Or,  again  : 
Apothecaries,  B,  1,  etc.  In  each  case  the  letter  and  number  must  be 
placed  under  the  proper  heading. 

3.  A  new  Alphabetical  List  has  been  printed,  containing  columns 
for  the  name,  class,  and  number  of  each  article  or  occupation,  similar 
to  the  same  in  the  Assessment  Book ;  and  in  preparing  the  Alpha- 
betical List  from  the  Assessment  Book,  great  care  must  be  taken  to 
copy  each  entry  in  full  in  its  proper  colunm  and  under  its  appropri- 
ate heading. 

4.  The  assessment  of  each  Division  must  be  entered  by  itself  on 
the  Alphabetical  List,  one  division  following  another  in  regular  order 
from  first  to  last ;  each  division  being  properly  numbered  in  the 
head-line  at  the  top  of  the  page.  The  various  blank  spaces  should 
be  properly  filled  up  ;  then  add  \v^  the  *'  amount  of  tax"  of  each  class 


EEGULATI0X3    OF   THE    COiOIISSIONER,  807 

on  every  page,  carry  the  footings  forward  from  page  to  page  to  the 
close  of  each  division,  and  finally  recapitulate  the  amounts  hy  divi- 
sions on  the  last  page  of  the  list,  thus  presenting  the  total  amount 
of  assessments  of  each  class,  and  also  the  grand  total.  The  list  must 
then  be  carefully  examined  and  compared  with  the  copy  furnished  to 
the  Collector,  the  various  sheets  must  be  arranged  in  their  order, 
fastened  together,  and  accurately  paged,  and  the  Collector's  ac- 
knowledgment of  the  receipt  of  the  list  as  a  whole  should  be  written 
at  the  end. 

5.  In  preparing  the  Monthly  Abstract  for  the  Office  of  Internal 
Revenue,  the  assessments  in  each  division  must  be  entered  opposite 
the  figure  in  the  margin  of  the  Abstract  indicating  the  number  of 
the  division.  The  total  of  each  class  must  be  recapitulated  at  the 
end  by  divisions,  and  added  up  so  as  to  show  the  grand  total ;  and 
these  must  correspond  with  the  totals  in  the  Alphabetical  List.  Each 
column  of  figures  in  the  Abstract  must  also  be  added  up,  and  the 
eura  set  down  at  the  foot  of  the  column. 

6.  When  the  Alphabetical  List  and  Monthly  Abstract  are  thus 
prepared,  they  must  be  securely  inclosed  in  the  same  package  and 
transmitted  to  the  Commissioner  of  Internal  Revenue  as  soon  as 
possible  after  the  close  of  each  month. 


February^  1863. 

INSTRUCTIONS 

TO  COLLECTOES  CONCERNING  THE  PREPARATION  AND  TRANSmSSION 
TO  THE  COMMISSIONER  OF  INTERNAL  REVENUE  OF  THE  DETAILED 
LIST  AND  MONTHLY  ABSTRACT. 

In  order  to  insure  uniformity  and  accuracy  in  the  returns  of  col- 
lections, and  to  facilitate  the  auditing  of  the  same  in  the  Office  of 
Internal  Revenue,  the  following  instructions  are  issued  : 

1.  A  new  Detailed  List  has  been  printed,  containing  separate  col- 
umns and  headings  for  the  name,  class,  and  number  of  each  article 
or  occupation  subject  to  taxation,  corresjionding  precisely  to  the 
columns  and  headings  in  the  Alphabetical  List  which  Collectors  re- 
ceive from  Assessors.  In  preparing  the  Detailed  List  from  the 
Alphabetical  List,  great  care  must  be  taken  to  copy  each  entry  in 
full  in  its  proper  column  and  under  its  appropriate  heading,  desig- 
nating each  article  or  occupation  by  its  name,  class,  and  number. 

2.  The  collections  must,  when  practicable,  be  entered  on  the  De- 
tailed List  by  divisions,  one  division  following  another  in  regulur 


SOS  REGULATIONS    OF   THE    COMMISSIONED, 

order  from  first  to  last,  each  division  being  properly  numbered  in 
the  head-liue  at  the  top  of  the  page.  The  various  blank  spaces  must 
be  properly  filled ;  then  add  up  the  "  amount  of  tax"  of  each  class 
on  every  page,  carry  forward  the  footings  from  page  to  page  to  the 
close  of  each  division,  and  finally  recapitulate  the  amoimts  by  divi- 
sions on  the  last  page  of  the  list,  thuB  presenting  the  total  amount 
of  collections  of  each  class,  and  also  the  grand  total.  The  sheets  of 
the  list  prepared  for  the  Ofiice  of  Internal  Revenue  must  be  carefully 
arranged  in  their  order,  fastened  together,  and  accurately  j)aged. 

3.  In  preparing  the  Monthly  Abstract  for  the  Ofiice  of  Internal 
Revenue,  the  collections  in  each  division  must  be  entered  opj^osite 
the  figure  in  the  margin  of  the  Abstract  indicating  the  number  of  the 
division.  The  total  of  each  class  must  be  recapitulated  on  the  last 
page  by  di^dsions,  and  added  up  so  as  to  show  the  grand  total ;  and 
these  must  correspond  with  the  totals  in  the  Detailed  List.  Each 
column  of  figures  in  the  Abstract  must  also  be  added  up,  and  the 
sum  set  down  at  the  foot  of  the  column.. 

4.  When  the  Detailed  List  and  Monthly  Abstract  are  thus  pre- 
pared, they  must  be  securely  inclosed  in  the  same  package  and 
transmitted  to  the  Commissioner  of  Internal  Revenue  as  soon  as 
possible  after  the  close  of  each  month. 


A2)ril2i,  1863. 

OFFICIAL     CIRCULAR. 

TO  ASSESSOES  AND  COLLECTOES  OF  INTEKNAL  EEVENUE. 

The  ordinary  blank  forms  in  use  by  Assessors  and  Collectors  are 
supplied  by  this  Ofiice.  Officers  of  Internal  Revenue  are  directed 
not  to  procure  their  blanks  elsewhere,  and  are  hereby  notified  that 
bills  for  the  purchase  of  such  blanks,  incurred  without  the  sanction 
of  the  Commissioner,  will  not  be  approved. 

The  urgent  necessity  for  the  exercise  of  greater  economy  than  has 
been  practiced  by  many  ofiicers,  renders  this  notice  requisite. 

Joseph  J.  Lewis, 

Commissioner. 


LETTER 


SECRETARY   OF   THE   TREASURY, 

rEANSlVnTTING  A  COJIMUNICATION  FEOM  THE  COMMISSIONER  OF  IN- 
TERNAL REVENUE,  CONCERNING  THE  ORGANIZATION  OF  HIS  OFFICE 
AND   THE   PRESENT   CONDITION    OF   ITS   BUSINESS. 

January  21,  1863. — ^Read,  referred  to  the  Committee  on  Finance, 
and  ordered  to  be  printed. 

Treasury  Department,  January  20,  1863. 
Sir  :  I  have  the  honor  to  transmit  herewith  a  communication  from 
the  Commissioner  of  Internal  Revenue,  concerning  the  organization 
of  his  office  and  the  present  condition  of  its  business.     I  respectfully 
invite  the  attention  of  the  Senate  to  its  statements  and  suggestions. 

With  great  respect, 

S.  P.  Chase, 
Secretary  of  the  Treasury. 
Hon.  Hannibal  Hasiuin, 

President  of  the  Senate. 


Treasury  Department,  Office  of  Internal  Revenue,  ^ 
Jamcary  13,  1863.  ) 

Sir  :  I  have  the  honor  to  submit  the  following  statement  concern- 
ing the  organization  of  this  office  and  the  present  condition  of  its 
business.  It  is  not  in  my  power  to  furnish  the  facts  contemplated 
by  the  thirty-third  section  of  the  Excise  Law,  nor  will  the  facts  therein 
required  deserve  consideration  until  one  year  of  experience,  at  least, 
from  the  1st  of  September,  1862. 

I  entered  upon  my  duties,  as  Commissioner  of  Internal  Revenue, 
on  the  iTth  day  of  July  last;  and  although  the  organization  of  the 
office  is  now  nearly  accomphshed,  the  returns  of  Assessors  and  Col- 
lectors are  not  yet  so  general  and  complete  in  their  character  as  to 
enable  me  to  furnish  statistics  of  importance  as  the  basis  of  an  esti- 
mate of  the  revenue  to  be  derived  from  specific  subjects  of  taxation. 
The  States  not  in  actual  rebellion  have  been  divided  into  collection 


310  STATEMENT    OF    THE    COMMISSIONER. 

districts  corresponding  in  number,  generally,  to  tbe  Representativea 
to  Avhich  they  will  be  severally  entitled  in  the  Thirty-eighth  Con- 
gress. An  Assessor  and  Collector  have  been  appointed  in  each.  The 
whole  number  of  districts  is  one  hundred  and  eighty-three,  including 
two  in  Virginia  not  fiUed  by  appointment  of  Assessors  and  Col- 
lectors. 

The  Collectors  and  Assessors  have  been  required  to  malce  returns 
of  the  number  of  Deputy  Collectors  and  Assistant  Assessors,  and  the 
residence  of  each.  Collectors  have  also  been  required  to  state  the 
anioimt  of  the  penal  sum  of  the  bond  given  by  each  Deputy.  The 
whole  number  of  Deputy  Collectors  thus  appointed  is  898.  The 
number  of  Assistant  Assessors  is  2,558 ;  making  an  aggregate  of 
Collectors,  Deputy  Collectors,  Assessors,  and  Assistant  Assessors,  of 
3,814.  There  are  also  sixty  male  clerks  and  eight  female  clei-ks,  who 
have  been  apjsointed  in  the  Treasury  Department  and  assigned  for 
duty  in  this  office.  The  whole  number  of  persons  employed  in 
assessing  and  collecting  the  revenue  is,  therefore,  3,882.  The  num- 
ber of  Assessors  and  Collectors  appointed  does  not  correspond  with 
the  number  of  districts,  as  there  are  several  vacancies  existing. 

I  have  not  the  means  at  the  j^resent  time  of  estimating  with  con- 
fidence the  amount  of  revenue  which  will  be  derived  under  the  Ex- 
cise Law  of  July  1,  1862.  During  the  last  month  I  have  caused  a 
careful  investigation  to  be  instituted  into  the  several  sources  of 
revenue,  and  an  estimate  to  be  made  of  the  amount  which  may  be 
derived  from  each  source.  According  to  this  estimate,  there  will  be 
received  from  aU  sources,  except  stamp  duties,  during  the  current 
fiscal  year,  ending  the  30th  of  June  next,  the  sum  of  $61,777,799.  I 
estimate  that  the  receipts  from  stamp  duties  during  the  same  period 
will  amount  to  the  sum  of  fifteen  millions  of  dollars ;  making  an  ag- 
gregate revenue  of  $76,777,799.  This  result  has  been  reached  by 
the  most  careful  inquiry  that  could  be  instituted  into  the  amount  of 
the  various  kinds  of  manufactures,  the  revenue  to  be  derived  from 
each,  and  by  a  like  careful  inquiry  into  all  the  other  sources  of  in- 
come. This  estimate  is  less  by  about  eight  millions  of  dollars  than 
the  general  estimate  which  I  had  the  honor  to  submit  to  you  early  in 
the  month  of  December  last.  I  have  only  to  say  that  in  the  more 
careful  investigation  which  has  recently  been  made,  the  revenue  from 
each  source  has  been  estimated  below,  rather  than  above,  what  may 
reasonably  be  anticipated.  It  may  be  assumed,  further,  that  without 
material  changes  in  the  business  of  the  countiy,  the  revenue  from 
the  same  sources,  for  the  fiscal  year  1863-64,  will  not  be  less  than 
one  hundred  and  fifty  millions  of  dollars. 

Before  proceeding  to  estimate  the  expenses  of  assessing  and  col- 
lecting the  revenue,  I  desire  to  express  the  opinion  that  an  increase 


STATEMENT   OF   THE    COIilMISSIONER.  311 

in  the  pay  of  Assessors  is  very  important,  if  not  absolutely  neces- 
sary. In  many  of  the  cities  and  populous  districts  the  services  of 
competent  persons  have  been  secured  and  retained  only  by  the  as- 
surance that  such  a  recommendation  would  be  made  to  Congress.  It 
is  of  importance  to  the  Government  that  the  Assessor  should  be  a 
man  of  intelligence,  of  business  capacity,  and  unfaltering  integrity. 
The  compensation  provided  by  laAV  is  not  adequate  for  the  services 
of  men  who  possess  these  qualifications.  In  many  case's  the  expense 
of  procuring  a  suitable  office  for  the  transaction  of  public  business, 
and  the  proper  furnishing  of  the  same,  has  consumed  the  entire  com- 
pensation which  the  Assessor  is  entitled  to  receive.  It  seems  to  me 
that  an  allowance  by  the  day,  or  by  the  year,  is  preferable  to  com- 
pensation by  commissions.  If  provision  were  made  to  a  reasonable 
amount  for  office  rent,  an  allowance  of  five  dollars  per  day  for  the 
time  employed,  without  regard  to  the  nature  of  the  service  per- 
formed, might  be  an  adequate  compensation  for  Assessors  in  much 
the  larger  portion  of  the  country.  It  would,  however,  I  think,  be 
necessary,  if  such  should  be  the  general  rule,  that  the  Secretary  of 
the  Treasury  should  be  authorized  to  allow  additional  compensation 
to  Assessors  in  portions  of  ftie  country  where  the  expenses  of  living 
are  large,  which  compensation  should  not  in  any  case  amount  to 
more  than  $3,500  per  annum. 

It  may  be  deemed  expedient  to  provide  that  the  salary  of  Assessors 
in  districts  which  yield  a  revenue  of  $400,000,  or  less,  shall  be  fixed 
at  11,500  per  annum;  and  that  in  districts  where  the  annual  receipts 
exceed  the  sum  of  $400,000,  the  Assessor  shall  be  entitled  to  receive 
one  fifth  of  one  per  cent,  on  the  excess  over  $400,000,  in  addition  to 
his  fixed  salary ;  provided,  that  in  no  case  shall  such  commissions 
and  salary  exceed  the  sum  of  $3,500  per  annum.  In  this  connection 
it  may  be  proper  to  suggest,  also,  that  the  Government  should  furnish 
to  each  Collector,  and  to  each  Assessor,  a  suitable  safe  for  the  pres- 
ervation of  the  books  and  moneys  belonging  to  the  Government. 

Assuming  that  some  additional  compensation  will  be  allowed  to 
Assessors,  I  have  made  the  following  estimate  of  the  annual  expenses 
of  collecting  the  revenue,  viz. :  For  expenses  of  assessing  the  taxes, 
the  sura  of  $10,000  in  each  collection  district,  or  a  total  of  $1,830,000  ; 
for  the  collection  of  the  taxes  in  each  district,  the  sum  of  $8,000,  or 
$1,464,000  in  all ;  for  stationery,  $70,000  ;  for  advertising  by  Assessors 
and  Collectors,  $30,000  ;  for  salaries  of  the  Commissioner  and  clerks 
in  the  Office  of  Internal  Revenue,  $120,000  ;  for  blank  books  and  ad- 
vertising, $10,000 ;  for  printing  stamps,  $85,000 ;  for  stamp  agency 
at  PhiladeljAia,  $7,500.  Total,  $3,616,500.  The  only  remaining 
item  of  expenditure  is  that  of  printing.     Of  this  I  make  no  estimate. 

These  estimates  of  receipts  and  expenditures  show  that  the  cost 


513  STATEMENT    OF    THE    COMMISSIONER. 

of  assessing  and  collecting  the  taxes  under  the  present  system  will 
be  2yy„  per  centum ;  and  I  have  the  strongest  confidence  that  in  the 
States  now  acknoAvledging  the  authority  of  the  Constitution  the  ex- 
penses can  never  exceed  three  per  cent.  "When  the  authority  of  the 
Government  is  re-established  in  the  rebellious  States,  the  expenses 
will  be  increased  without  a  proportionate  increase  in  receipts.  The 
returns  received  show  that  the  expenses  of  collecting  taxes  in  the 
Territories  are  altogether  disproportionate  to  the  income;  indeed, 
the  income  wiU  barely  meet  the  cost  of  collection.  It  may  be  deemed 
wise  economy  to  limit  the  operation  of  the  tax  law  to  the  States. 
This  relief  would  encourage  immigration,  and  ultimately  increase  the 
revenues  of  the  country. 

When  I  entered  upon  the  duties  of  the  oifice,  the  subject  Avhich 
first  engaged  my  attention  was  the  preparation  of  revenue  stamps. 
By  the  provisions  of  the  law,  it  was  necessary  that  each  stamp  should 
indicate  upon  its  face  the  nature  of  the  paper  or  instrument  to  which 
it  was  to  be  applied.  This  requisition  involved  the  preparation  of  a 
large  number  of  engravings  and  dies  which  should  be  dissimilar  in 
design  or  in  appearance.  As  the  time  was  hmited  for  so  great  an 
undertaking,  and,  in  case  an  attempt  Should  be  made  to  procure 
stamps  of  various  designs,  the  risk  of  failure  in  some  instances  afc 
least  would  be  great,  it  was  thought  advisable  that  the  leading  fea- 
ture in  each  should  be  the  same.  Upon  consultation  and  with  your 
approval,  the  head  of  Washington,  after  Stuart's  painting,  w^as 
adopted.  Proposals,  a  copy  of  which  is  herewith  transmitted,  were 
issued  on  the  26th  of  July,  1862.  On  the  6th  day  of  August  the 
bids  were  opened,  in  the  presence  of  the  bidders,  and  the  contract 
was  awarded  to  Messrs.  Butler  &  Carpenter,  of  Philadelphia,  at  the 
price  of  thirteen  cents  per  thousand,  deliverable  in  Philadel})hia,  or 
thirteen  and  a  half  cents  per  thousand,  deliverable  in  Washington — 
their  bid  being  much  more  advantageous  to  the  Government  than 
any  other.  It  is  but  simple  justice  to  say  that  the  contractors  have 
displayed  great  energy  and  a  good  degree  of  taste  in  the  prosecution 
of  the  work  and  the  preparation  of  the  engravings.  Had  the  law 
been  so  framed  originally  that  a  stamp  of  a  given  denomination  could 
have  been  used  for  its  value  upon  any  instrument,  without  regard  to 
its  kind,  the  work  of  preparing  the  stamps  would  have  been  much 
diminished,  and  the  public  would  have  been  supplied  at  an  earlier 
day.  The  supplemental  act  of  the  25th  day  of  December  last  per- 
mits the  use  of  stamps  Avithout  regard  to  the  nature  of  the  instru- 
ment to  which  they  are  applied.  It  will,  however,  be  advisable  to 
retain  the  existing  distinctive  characteristics,  inasmuch  as  persons  en- 
gaged in  particular  pursuits,  such  as  life  or  fire  insurance,  for  example, 
will  prefer  stamps  especially  designed  for  their  use.     As  the  dies  are 


STATEMENT    OF   THE    COMMISSIONER.  313 

engraved  and  plates  are  prepared,  these  stamps  can  now  he  furnished 
at  less  cost  than  Avould  be  incurred  in  the  preparation  of  new  stamps 
of  a  general  cliaracter. 

Durhig  the  months  of  October,  November,  and  a  portion  of  De- 
cember last,  the  supply  of  stamps,  both  in  amount  and  kind,  was  in- 
adequate, and  the  office  was  unable  to  meet  the  demand  made  upon  it. 
Consequently,  many  orders  remained  unanswered,  in  whole  or  in  part, 
for  a  long  period  of  time.  In  some  cases  complaints  were  made,  but 
I  am  not  aware  that  any  neglect  could  justly  have  been  attributable, 
under  the  circumstances  that  existed,  either  to  the  contractors  or  to 
this  office.  At  the  present  time  the  supply  of  stamps  of  every  kind 
is  equal  to  any  probable  demand  that  can  be  made.  The  arrange- 
ments of  the  office  are  such  that  stamps  will  be  forwarded  from 
Philadelphia  within  three  days  after  the  receipt  of  the  orders.  The 
system  of  checks  and  guards  adopted  is  such  as  justifies  the  belief 
that  losses  to  the  Government  can  not  occur,  either  in  connection 
with  the  receipt  of  moneys  or  the  distribution  of  stamps. 

Numerous  applications  have  been  made  for  the  establishment  of 
stamp  agencies  in  different  portions  of  the  country.  These  applica- 
tions have  been  uniformly  declined,  not  only  in  obedience  to  the  plain 
provisions  of  the  law,  but  also  from  a  firm  conviction  that  it  would 
be  unwise  in  the  Government  to  encourage  the  establishment  of  such 
agencies.  The  law  authorizes  the  allowance  of  a  commission  to  those 
who  purchase  stamps  in  sums  of  not  less  than  fifty  dollars.  Under 
this  authority  the  following  commissions  are  allowed : 

On  purchases  of  $50  or  more,  2  per  centum. 

On  purchases  of  8100  or  more,  3  per  centum. 

On  purchases  of  $500  or  more,  4  per  centum. 

On  purchases  of  $1,000  or  more,  5  per  centum. 

It  is  believed  that  these  rates  will  so  enhst  private  enterprise  that 
stamps  will  be  furnished  for  sale  in  every  section  of  the  country.  If, 
however,  the  commission  now  allowed  by  law  should  prove  inade- 
quate to  secure  this  result,  it  would  be  wiser  to  increase  the  com- 
mission than  to  appoint  agents  for  the  sale  of  stamps.  In  the  latter 
case,  the  number  of  agents  must  be  very  large,  stamps  must  be  de- 
livered on  credit,  and  even  if  bonds,  with  sureties,  were  given  for 
ultimate  payment,  the  losses  would  be  large,  and  the  probable  loss  of 
interest  would  not  be  less  than  two  per  cent,  on  the  aggregate  sales. 
Under  the  present  arrangement,  stamps  are  not  dehvered  in  any 
case  except  upon  the  receipt  of  the  money.  At  the  close  of  business 
each  day  the  Government  is  able  to  avail  itself  of  such  sums  as  have 
been  received,  while,  if  stamps  were  deposited  in  small  amounts  and 
with  a  large  number  of  persons  in  different  sections  of  the  country, 
no  reliance  could  be  placed  upon  the  receipts  from  this  source  of 


314:  STATEMENT    OF    THE    COMMISSIOXEK. 

revenue.  It  is  also  not  to  be  overlooked  that  by  the  present  plan  our 
system  of  accounts,  in  connection  with  the  sale  of  stamps,  is  very 
simple  and  safe ;  but  should  depositories  be  established  over  the  whole 
country,  the  business  of  this  office  would  be  largely  increased  and 
comphcated.  If  agents  are  appointed,  the  number  should  be  limited 
to  one  in  each  State  of  those  most  distant  from  the  seat  of  Govern- 
ment. The  stamps  should  be  sold  upon  the  terms  adopted  for  the 
regulation  of  sales  at  the  Office  of  Internal  Revenue,  and  the  com- 
pensation to  the  agent  should  be  paid  from  the  appropriations  for  the 
support  of  this  office. 

I  suggest,  as  an  important  alteration  needed  in  the  stamp  act,  that 
whenever  an  instrument  requiring  a  stamp  is  executed  in  a  foreign 
country,  the  stamp  may  be  affixed  and  canceled  by  any  party  within 
the  United  States  intrusted  with  the  custody  of  such  instrument. 

It  may  be  expedient  to  so  alter  the  law  that  the  stamps  required 
upon  bonds  secured  by  mortgage  shall  correspond  in  amoimt  to  the 
stamps  required  upon  promissory  notes. 

In  the  administration  of  the  duties  of  this  office  I  have  felt  the 
necessity  of  a  solicitor  or  legal  adviser.  In  addition  to  the  labor  of 
organizing  a  system  which  should  at  once  embrace  the  assessment  and 
collection  of  taxes,  a  proper  accountabiUty  upon  the  part  of  Assessors 
and  Collectors,  and  the  administration  of  the  central  office,  I  have  been 
under  the  necessity  constantly  of  interpreting  and  explaining  the  law. 
The  decisions  have  been  very  numerous,  and  the  questions  submitted 
should  have  received  the  indi\ddual  attention  and  best  judgment  of  a 
skillful  and  experienced  lawyer.  The  necessity  for  the  services  of  such 
a  person  will  not  be  less  hereafter.  From  the  nature  of  things,  con- 
troversies wiU  arise  between  parties  assessed  and  the  Government, 
and  in  aU  such  cases  instructions  and  advice  of  a  legal  character 
should  be  given  to  Assessors  and  Collectors.  It  is  also  to  be  antici- 
pated that  in  numerous  cases  taxes  will  be  paid  under  protest ;  suits 
will  be  commenced  against  Collectors,  and  some  provision  should  be 
made  for  ftirnishing  these  officers  with  legal  advice  and  assistance. 
It  will  likewise  be  necessary  for  Collectors  to  institute  legal  proceed- 
ings against  delinquents  under,  and  violators  of,  the  law.  Thus  far 
the  law  has  not  only  not  been  resisted,  but  its  officers  have  been  ac- 
cepted and  welcomed,  and  the  experience  of  the  country  justifies  the 
statement  that  the  measure,  in  plan  and  in  detail,  was  framed  with  a 
high  degree  of  wisdom.  In  many  trifling  particulars  the  law  will 
require  amendment,  but  in  this  communication  I  desire  to  call 
attention  to  those  defects  only  which  I  deem  most  important  in 
character. 

It  became  necessary  very  early  to  establish  a  rule  or  test  by  which 
to  decide,  in  a  given  case,  whether  a  particular  article  or  product  was 


STATEMENT    OF   THE    COMMISSIONER.  315 

or  was  not  a  manufacture  under  the  laAV,  and  consequently  subject  to 
or  exempt  from  taxation.  As  the  law  itself  was  framed  without  di- 
rect reference  to  manufactures  and  the  sale  of  manufactured  goods, 
I  saw  no  way  open  for  the  satisfactory  settlement  of  such  questions 
except  to  appeal  to  the  usages  of  business  men.  Hence  I  have  de- 
cided that  any  article  made  by  hand  or  machinery,  and  known  to 
commerce  as  an  article  of  traffic,  and  not  exempt  under  the  law,  must 
be  regarded  as  a  manufocture,  and  subject  to  taxation  as  such.  It 
was,  of  course,  well  understood  by  Congress  that  many  manufactures 
which  are  complete  in  themselves,  and  articles  well  known  to  com- 
merce, are  yet  the  materials  out  of  which  other  manufactures  are 
produced.  It  must  also  have  been  understood  by  Congress  that, 
under  any  possible  construction  of  the  law,  the  same  articles  or  ma- 
terials would  be  taxed  two  or  more  times  in  difterent  manufactures. 
By  the  express  provisions  of  the  law,  raw  cotton  was  subject  to  a  tax 
of  half  a  cent  per  pound,  and  cotton  goods  manufoctured  were  subject 
generally  to  a  tax  of  three  per  cent,  ad  valorem.  Leather  is  subject  to 
a  specific  tax,  and  all  manufactures  of  leather  are  also  subject  to  a  three 
per  cent,  ad  valorem  tax.  By  the  construction  which  I  have  been  called 
necessarily  to  give  to  the  law,  some  articles  are  taxed  three,  and  even 
four  times.  In  most  cases,  the  several  taxes  are  levied  upon  articles 
which  are  consumed  chiefly  or  altogether  within  the  limits  of  the 
United  States;  and  if  the  tax  be  uniform  upon  all  producers  and 
manufacturers,  the  only  effect  is  to  increase  the  cost  of  the  articles 
to  the  consumer.  I  am  not  aware  that  the  tax  will  be  so  great  in  any 
case  as  to  materially  diminish  consumption.  It  is  not,  however,  to 
be  ovei'looked  that  this  system  of  taxation  tends  to  aggregate  busi- 
ness in  the  hands  of  men  who  are  able  to  carry  on  the  processes  of 
manufacturing  an  article  in  all  its  stages.  It  would  be  manifestly 
unjust  to  allow  an  individual  to  manufacture  leather,  and  from  the 
leather  to  manufacture  shoes,  paying  duty  only  on  the  last  product. 
The  law  provides  that  whenever  a  manufacture  is  removed  for  con- 
sumption, the  manufacturer  is  liable  to  pay  the  tax  on  the  article  so 
removed.  Under  this  provision  of  law  I  should  feel  bound  to  hold 
that  a  manufacturer  of  leather  and  of  shoes  would  be  liable  to  tax- 
ation upon  the  leather  whenever  it  Tvas  removed  for  consumption  or 
manufacture.  The  legality  of  such  a  ruling  is  not  free  from  doubt, 
and  I  therefore  respectfully  suggest  such  an  alteration  of  the  law  as 
to  provide  that  whenever  a  manufacturer  shall  use,  or  shall  remove 
for  consumption  or  use,  any  articles,  goods,  wares,  or  merchandise, 
which,  if  removed  for  sale,  would  be  liable  to  taxation  as  manufac- 
tures, he  shall  be  assessed  upon  the  salable  value  of  the  articles,  goods, 
wares,  or  merchandise  so  used,  or  so  removed  for  consumption  or  use. 
In  the  absence  of  legislation  upon  this  point,  and  of  authority  under 


51G  STATEMENT    OF   THE    CO^MMISSIONEB. 

the  law  for  the  ruling  just  indicated,  it  would  be  impossible  that  the 
existing  divisions  and  subdivisions  of  labor  in  the  mechanical  and 
manufacturing  pursuits  should  longer  continue.  A  change  in  this 
particular  v/ould  not  only  be  disastrous  to  a  large  number  of  mechanics 
and  manufacturers,  but  would  essentially  and  perniciously  affect  the 
prosperity  of  the  country.  The  uncertainty  existing  in  the  public 
mind  upon  this  point  has  already  affected  business  imfavorably,  and 
if  suffered  longer  to  exist,  will  be  Ukely  to  produce  formidable  02:>po- 
sition  to  the  whole  revenue  system.  I  can  not,  therefore,  too  strongly 
urge  the  importance  of  legislation  upon  this  subject. 

There  are  a  limited  number  of  articles  which  are  plainly  manufiic- 
tures,  but  which,  as  manufactures,  are  but  slightly  increased  in  value 
over  the  value  of  the  material  used.  I  would  therefore  respectfully 
suggest,  that  whenever  the  value  of  a  manufactured  article  does  not 
exceed  the  value  of  the  material  of  which  it  is  composed  by  more 
than  five  per  cent,  of  the  value  of  such  material,  the  manufacturer 
should  be  exempt  from  taxation. 

It  so  often  happens  in  cities  and  large  towns  that  persons  in  busi- 
ness remove  from  one  place  to  another,  that  I  feel  compelled  to  sug- 
gest respectfully  such  an  alteration  of  the  law  as  will  allow  a  licensee 
to  enjoy  a  license,  granted  for  a  particular  business  in  a  specified 
place,  at  any  other  place  to  which  he  may  remove. 

The  law  itself  does  not  furnish  a  rule  or  test  of  universal  applica- 
tion by  Avhich  a  wholesale  dealer  can  be  distinguished  fi-om  a  retail 
dealer.  I  respectfully  suggest,  in  addition  to  the  tests  already  pro- 
vided, that  no  person  whose  sales  are  less  than  twenty  thousand  dol- 
lars per  annum  shall  be  regarded  as  a  wholesale  dealer.  It  may  also 
be  expedient  to  divide  wholesale  dealers  in  two  or  more  classes,  as 
licensees,  according  to  the  annual  amount  of  business. 

It  has  happened  in  many  cases  that  illegal  assessments  have  been 
made,  and  in  some  instances  the  money  so  assessed  has  been  paid  to 
Collectors  and  deposited  in  the  Treasury.  Other  similar  instances 
will  arise.  It  seems  to  me  that  authority  should  be  given,  either  to 
the  Secretary  of  the  Treasury  or  to  the  Commissioner  of  Internal 
Revenue,  to  refund  the  money  when  so  paid,  or  to  make  proper  allow- 
ances to  Collectors,  when  lists  containing  such  assessments  have  been 
returned  and  the  Collectors  have  been  charged  with  the  whole 
amount  thereof. 

The  experience  of  the  Office  has  suggested  many  modifications  of 
the  law  which  promise  to  be  beneficial  to  the  Government  or  con- 
venient to  the  public,  but  their  importance  is  not  such  as  justify  even 
an  enumeration.  Information  on  these  several  topics  can  be  presented 
more  satisfactoi-ily  in  an  informal  manner,  either  to  yourself  or  to  the 
Committee  of  Ways  and  Means,  as  may  seem  to  you  expedient. 


STATEMENT    OF   THE   C0MMI8SI0NEE.  317 

I  desire  in  this,  my  first  communication  upon  the  general  affairs  of 
this  Office,  to  signify  my  sense  of  personal  oLhgation  to  you  for  the 
generous  confidence  with  which  you  have  honored  and  aided  me  in 
tlie  discharge  of  my  duties. 

I  am,  with  the  highest  respect,  your  obedient  servant, 

Geo.  S.  Boutwell, 
Commissioner  of  Internal  Mevenue. 
Hon.  S.  P.  Chase, 

Secretary  of  the  Treasury. 


ANALYTICAL    INDEX. 


A. 

Absent  persons  notified  to  present  list  to  Assessor  witliin  ten  days. . 

Acknowledgment  of  an  instrument,  certiticate  of,  stamp  duty 

Act  to  impose  additional  duty  on  sugars  produced  from  tEe  sugar-cane 

iu  the  United  States,  July  15,  18G2 

To  prescribe  an  oath  of  office,  July  2,  1862 

To  amend,  approved  Dec.  25,  1862 

To  amend,  approved  March  3,  1863 

Account  of  goods,  etc.,  distrained  by  Deputy  Collector  (Form  8). . . 
Accounts  to  be  kept  at  the  Treasury  for  each  State,  Territory,  and 

Collection  District 

Adhesive  stamps.  Commissioner  to  furnish  Collectors  with 

See   "Stamps." 

Administrator  to  pay  tax  in  district  where  deceased  resided 

Bonds  of  (Decision  No.  105) _ 

Advertisements  inserted  in  newspapers,  magazines,  reviews,  or  any 

other  publication,  on  gross  receipts  for 

Quarterly  return  of  receipts  for  (blank  forms  No.  7) 

Form  of  demand  for  tax  on 

All  receipts  for,  to  the  amount  of  SI  ,000 

By  papers  whose  circulation  does  not  exceed  2  000  copies, 

Affidavit  of   party  desiring  cancellation  of  bond  given  for  export, 

form  of 

Of  bond  given  for  re-distillation,  etc.,  form  of 

Affirmations,  who  may  administer  without  fees 

Agents,  insurance;  see  "Insurance  Agents," 

To  purchase  or  sell  goods,  for  license 

To  seek  orders  for  goods  at  wholesale,  for  license 

For  ship-owners-  for  license 

For  real  estate,  for  license 

Of  manufacturers  of  agricultural   implements    do  not   require 

additional  license 

Claim,  for  license 

Claim,  in  reference  to  (Decision  No.  45) 

For  procuring  patents,  for  License 

Of  manufacturers,  relating  to  (Decision  No.  40) 

Aggregate  list  of  taxes  assessed  and  returned  to  Collector  (-Blank  Form 

No.  23.}) 

Agreements,  for  every  sheet  or  piece  of  paper  upon  which  written, 

stamp  duty 

For  the  hire,  use.  or  rent  of  any  land,  tenement,  or  portion  thereof, 

if  for  a  period  not  exceeding  three  years,  stamp  duty 

Exceeding  three  years,  stamp  duty 

Alcohol  made  from  materials  on  which  duty  h;us  been  paid,  not  re- 
garded as  a  manufacture 

From  whisky  distilled  and  removed  from  the  place  of  manufac- 
ture prior  to  iiept.  1,  1862  (Decision  No.  17) 

May  be  sold  under  apothecaries'  license 

Ale,  per  barrel  of  not  more  than  31  gallons,  duty  on  (Amended) 

Duty  on,  from  March  3,  1863,  until  April  1,  1864,  per  barrel  of, 

containing  not  more  than  31  gallons 

Fractional  parts  of  a  barrel  to  pay  proportionately 

Fractional  parts  may  be  thirds  and  sixths 

Brewed  prior  to  Sept.  1,  18U2 


Tax.     Page 
116 


exempt 


$0  50 
per  ct 


exempt 
exempt, 


50  00 
50  00 
50  00 

50  00 


10  00 
10  00 


06 


50 
1  00 


3  per  ct. 

1  00 

60 

exempt 


101 
102 
104 
204 


HI 

274 

69 

168 
183 
70 
70 

210 
211 
102 


45 
45 
45 

47 
48 

237 
48 

234 

167 

81 

85 
85 


ANALYTICAL    I^'DEX. 


Ale,  brewer  of,  to  make  returns  on  the  first  day  of  each,  month 

See  "  Brewer." 
Allowance;  see  "Drawback." 

Made  to  manufacturer  for  expenses  of  sale  (Decision  No.  69)  . . . 
Ambrotypes,  any  person  who  makes,  regarded  as  a  Photographer. . . 

Amendment,  an  act  approved  Dec.  25,  18(J2 

To  Section  95,  passed  July  16,  18G2 

Act  March  3,  1863,  to  take  effect  from  and  after  its  pas,sage 

An  act  approved  March  8,  1863 

Joint  resolution  to  amend  Section  77,  approved  July  17,  1862  . . 
Animal  oils,  not  exempted  nor  provided  for  elsewhere,  per  gallon. . . 

Annual  list,  instructions  relating  to  ;  Series  I.,  No.  5 

Anodynes,  on  each  inclosure  of,  the  retail  iirice  of  which  does  not  ex 

ceed  25  cents,  stamp  duty 

Exceeding  25  cents  and  not  exceeding  50  cents 

Exceeding  50  cents  and  not  exceeding  75  cents 

Exceeding  75  cents  and  not  exceeding  one  dollar 

Exceeding  $1,  for  each  and  every  50  cents,  or  fractional  part 

thereof  over  and  above  $1,  an  additional  stamp  duty  of , 

Apothecaries,  who  regarded  as  such,  for  license 

Wholesale  and  retail  dealers,  having  license  therefor,  do  not  re 

quire  license  as 

Whose  annual  gross  receipts  or  sales  shall  not  exceed  $1,000,  not 

required  to  take  out  license 

Do  not  require  license,  as  retail  dealers  in  liquors,  for  selling 

alcohol ' 

Appeals  not  allowed  from  lists  made  by  Assessors  in  cases  of  false  and 

fraudulent  statement 

From  Assistant  Assessors'  proceedings,  time  and  place  for  deter- 
mining   

'  Notitication  of 

To  be  in  writing,  and  what  to  specify 

Question  to  be  determined  on 

Of  Assistant  Assessor  to  the  Commissioner 

In  reference  to  hearing,  by  Assessors  (Decision  No.  32) 

Application  for  license,  distilling 

For  license,  to  whom  made,  contents  of,  etc 

For  license,  to  be  returned  certified,  to  whom 

For  license,  form  of 

For  license,  instructions  of  Commissioner  in  regard  to 

For  arrears  of  pay,  stamp  duty 

For  bounties,  stamp  duty 

For  pensions,  stamp  duty 

Appraisements  of  value  or  damage  on  every  sheet,  stamp  duty 

Appropriation  -for  refunding  taxes  wrongfidly  paid 

For  payment  of  salaries,  procuring  dies,  etc 

Architects,  for  eacli  license 

And  civil  engineers  ;  who  regarded  as  such 

Not  to  include  a  practical  carpenter 

Articles  not  to  be  regarded  as  manufactures , 

Used  in  manufacture  of  proprietary  articles,  when  exempt 

Assessments,  how  made 

And  collections  of  taxes,  liability  previous  to  March  3,  1863  (De 

cision  No.  82) 

In  reference  to  erroneous  (Decision  No.  90) 

Books,  Series  1. ,  No.  4 .■  ■  • " 

Assessment  of  aimual  taxes  under  Section  11,  Instructions,  Series  I. 

No.  5 

Assessors,  for  each  district,  how  appointed 

Shall  be  resident  within  the  same 

To  divide  his  district,  and  appoint  resident  Assistants 

Oath  of  each,  and  of  Assistant  Assessors 

Certificate  of  oath  of,  to  be  delivered  to  Collector 

Forfeiture  of,  for  acting  without  having  taken  oath 

When  and  how  to  make  assessments ._ 

Duty  of,  when  persons  fail  to  make  a  written  list 


$0  0^ 


Pase 

llU 


0] 
02 
03 
01 

02 
10  00 


none, 
none, 
none. 
05 


10  CO 


109 


14 
14 
14 
14 
125 
229 
29 
39 
40 
166 
134 
116 
116 
116 
81 
27 
94 
105 
105 
106 
59 
127 
10 

257 
261 
137 

146 

8 
8 
8 
8 
9 
9 
IG 

lio 


ANALYTICAL    INDEX. 


321 


Assessors,  to  make  lists,  when  persons  refuse  or  neglect 

To  advertise  in  newspaper,  and  by  posters,  about  lists 

'J'o  subjuit  the  lists  to  inspection 

To  determine  appeals  williin  fifteen  daj's  after  notice 

Question  to  be  determined  by,  on  appeals 

To  re-examine  and  equalize  valuations 

To  give  live  days'  previous  notice  of  an  increase  of  valuation  or 

enumeration 

To  make  lists  of  persons  liable  to  taxation,  and  sums  payable. . 

To  make  separate  lists  of  non-residents 

To  send  lists  to  Collectors  within  ten  days  after  hearing  appeals 

forfeit  for  default 

Commissioner  may  exonerate  from  forfeitures  for  default 

Compensation  of  (amended) 

Stationery  and  blank  books  to  be  allowed 

In  Oregon,  California,  and  the  Territories 

Compensation  of,  where  district  embraces  more  than  a  singL 

"Congressional  district 

Report  to  the  Commissioner  in  cases  of  aggrieved  parties 

In  States  where  direct  tax  has  not  been  assumed 

Right  to  examine  brewers'  books,  and  require  returns 

Compensation  of,  in  lieu  of  the  pay  allowed 

Salary,  per-ccntage,  office  rent,  clerks,  postage,  stationery,  etc. 

Amounts  corruptly  approved  by,  deducted  from  his  pay 

In  reference  to  hearing  appeals  by  (Decision  No.  32) 

Of  California,  Oregon,  etc.,  how  paid 

Instructions  to  (Series  I.,  No.  4) 

Monthly  abstract  (Series  I.,  No.  4) 

Alphabetical  list  (Series  I.,  No.  4) 

Clerk,  monthly  account  of,  blank  forms 

Notice  of  appointment,  form 

Instructions  to,  concerning  the  preparation  and  transmission  of 

the  alphabetical  list  and  abstract 

Assessors,  Assistant,  to  be  appointed  for  each  district,  residents  therein. 

Dutj'  in  case  of  false  lists,  etc 

To  notify  absent  persons 

To  make  lists  of  goods,  etc.,  for  non-residents 

Duty  relative  to  lists  of  property  owned  in  other  districts 

To  make  two  general  lists 

Compensation  of. 

To  take  from  distillers'  and  brewers'  monthly  abstract  of  entries. 

Right  to  examine  the  books 

To  certify  and  return  applications  for  licenses 

To  receive  monthly  lists  from  manufacturers 

To  assess  duties  in  case  of  non-compliance 

To  increase  the  returns  of  gas,  if  understated 

To  receive  monthly  returns  of  auctioneers,  and  to  assess 

To  receive  monthly  list  of  slaughtered  animals 

To  receive  monthly  list.of  railroads,  steamboats,  ferry-boats,  and 

bridge  keepers 

To  receive  quarterly  returns  of  advertisements 

To  estimate  the  duties  in  case  of  neglect  or  refusal 

To  assess  the  amount  of  income  in  case  of  neglect  and  refusal. .  . 

May  perform  any  duties  imposed  upon  As.sessors 

Allowed  for  postage  on  official  business  actually  paid 

Account  of,  how  made  out  and  paid 

Blank  form  of  monthly  account 

Appeal  of,  to  the  Commissioner 

Concerning  the  manner  of  calculating  tax  on  salaries  of  (instrirc- 

tions,  March,  1 863} 

In  reference  to  the  accounts  of  (Regulation,  March  19,  1863) 

Assessor's  judgment  under  Section  70,  Form  No.  10) 

Assignments  of    leases,    mortgages,   or  policies  of   insurance,   same 

stamp  duty  as  on  original  instrument 

Ordinary,  as  of  bond  without  guarantee 

Patent  right " 


exempt. 

0-; 


Pace 
11 
14 
14 
14 
14 
14 


]-24 
124 


lyi 
r,'>-i 
i-v> 

U'jO 

18:! 
lUO 

o06 
8 
11 
11 
12 

13 
It) 
•60 
o'J. 
40 
4'> 

54 

60. 
u2 

61 

6.1 


104 
12-3 
12.-> 
1-4 


4.  J 
2'JI 
2'Ji 


21 


ANALYTICAL    LNDEX. 


Aasociation  of  persons,  to  make  lists  or  returns 

To  apply  for  licenses 

Attorney,  does  not  require  additional  license  for  real  estate 

Auctioneers,  not  to  sell  at  private  sale  by  virtue  of  his  license 

May  sell  for  a  licensed  trader  on  his  premises 

Shall  pay  for  each  license 

Who  shall  be  deemed  such 

To  make  monthly  returns  of  gross  amount  of  sales 

To  pay  to  the  Collector  duty  thereon 1-10  of 

Not  authorized  to  sell  property  in  another  district 

Mcmthly  return  by  (Blank  Form  No.  6) 

In  regard  to  (Decision  No.  27) 

Auction  sales,  demand  for  tax  on,  blank  form  of 

Awnings,  made  of  cotton,  flax,  or  hemp,  or  part  of  either,  or  other 

material 

The  sewing  of,  when  exempt 

B. 

Bags,  made  of  cotton,  flax,  or  hemp,  or  part  of  either,  or  other  ma 
terial 

The  sewing  of,  when  exempt 

Band  iron,  see  "iron." 

Bankers,  to  pay  for  each  license 

Who  shall  be  deemed  such 

And  brokers,  in  reference  to  (Decision  No.  13) 

.Banks,  on  dividends  and  additions  to  surplus 

May  deduct  the  amount  of  tax  from  all  payments 

To  make  returns  to  the  Commissioner  within  thirty  days  after 
declaring  dividends,  and  statements  as  often  as  every  six 
months 

Bank  check,  for  any  sum  exceeding  $20,  at  sight  or  on  demand, 
stamp  duty 

Not  declaring  dividends  every  six  months,  to  make  returns  Jan. 
1,  and  July  1 

Return  by,  etc.,  of  dividends  (Blank  Form  No.  6) 

HBanks,  trust  companies,  etc.,  concerning  (Decision  No.  14) 

Relative  to  drafts,  and  liability  as  brokers  (Decision  No.  43) 

Circulation  and  deposits,  concerning  tax  on  (Decision  No.  93) . . . 

In  reference  to  drafts  drawn  by,  and  bankers,  and  their  liability 

as  brokers  (Decision  No.  91) 

•Barks,  hereafter  built 

Bar  iron,  see  "iron." 

Barytes,  sulphate  of,  per  100  lbs 

Not  subject  to  additional  duty  when  mixed  with  oil,  the  duties 

upon  the  materials  being  previously  paid 

•Beer,  per  barrel  of  thirty-one  gallons,  fractional  parts  proportionably, 

(amended) 

From  March  3,  1863,  to  April  1,  1864,  per  barrel. 

Brewed  prior  to  September   1 ,  1862 ! 

Fractional  parts  of  a  barrel  may  be  thirds  and  sixths 

See  "  brewers." 

Bend  leather,  and  butt,  per  pound 

Bicarbonate  of  soda,  and  saleratus,  per  lb 

Billiard  rooms,  open  to  the  public,  for  each  table,  license 

Tables,  kept  for  use,  duty 

Taxes  on,  to  be  levied,  collected,  and  paid  annually 

Interpreting  Section  77,  in  relation  to  (Decision  No.  21) 

Bills  of  exchange  (inland)  for  the  payment  of  any  sum  of  money  ex- 
ceeding $20  and  not  exceeding  $100,  otherwitie  than  at  sight 
or  demand,  stamp  duty  of  (amended,  Sec.  6,  p.  1 14)' 

Exceeding  $100  and  not  exceeding  $200 

Exceeding  $200  and  not  exceeding  $350 

Exceeding  $350  and  not  exceeding  $500 

Exceeding  $500  and  not  exceeding  $750 

Exceeding  $750  and  not  exceeding  $1,000 ; . . . 


^20  00 


1  per  ct. 


yago 

9 

39 

105 

41 

41 

42 

42 

60 

60 

12(5 

161 

228 


3  per  ct. 

3  per  ct. 

100  00 

3  per  ct. 


120 

162 

221 

236 

263 

262 

2  per  ct. 

110 

10 

56 

56 

1  00 

35 

60 

119 

exempt. 

119 

119 

,001 

58 

05 

55 

5  00 

46 

10  00 

02 

no 

225 

05 

«i 

10 

81 

15 

81 

20 

81 

30 

81 

40 

81 

AXALYTICAL    INDEX. 


323 


Bills  of  exchange  exceeding  SI, 000  and  not  exceeding  Sl/iOO 

Exceeding  $1,600  and  not  exceeding  $2,500 

Exceeding  $2,o00  and  not  exceeding  S5,000 

For  every  S2,500,  or  part  of  S2,5()0,  in  excess  of  $5,000 

Exceeding  $20,  otlierwise  than  at  sight  or  on  demand,  upon  every 
Slim  of  $200,  or  any  fractional  jiart  thereof,  if  payable  on  de- 
mand, or  at  any  time  not  exceeding  33  days,  including  the 
grace,  from  the  date  or  sight 

Not  less  than  33  days,  and  not  exceeding  63  days,  including  the 
grace,  from  the  date  or  sight 

Time  not  less  than  63  days,  not  exceeding  93  days,  including  the 
grace,  from  the  date  or  sight 

Not  leas  than  93  days,  and  not  exceeding  four  months  from  date, 
or  sight  and  grace 

Not  less  tlian  four  months,  and  not  exceeding  six  months  from 
date,  or  sight  and  grace 

Exceeding  six  months  from  date,  or  sight  and  gi-ace> 

Bills  of  exchange  (foreign)  drawn  in,  but  payable  out  of  the  United 
States,  if  drawn  singly,  or  otherwise  than  in  a  set  of  three  or 
more,  same  rates  of  duty  as  bills  of  exchange  (inland) 

If  drawn  in  sets  of  three  or  more;  for  every  bill  of 'each  set, 
where  the  sum  made  payable  shall  not  exceed  S150,  or  the 


equivalent  thereof  in  any  foreign  currency 
Above  $150  and  not  above  $2oO 


Tar.     Pago 


su  CO 

1  00 
1  50 
1  00 


Above  S250  and  not  above  $500 

Above  $500  and  not  above  $1,000 

Above  $1,000  and  not  above  $1,500 

Above  $1,500  and  not  above  $2,250 

Above  $2,250  and  not  above  $3,500 

Above  $3,500  and  not  above  $5,000 

Above  $5,000  and  not  above  $7,500 

For  every  $2,500  or  part  thereof,  in  excess  of  $7,500 

Acceptor  to  stamp  before  paying  or  accepting 

Bills  of  lading  for  any  goods,  merchandise,  or  effects,  to  be  exported 
from  a  port  or  place  in  the  United  States  to  any  foreign  port  or 
place  (excepting  the  ports  of  British  North  America),  stamp 
duty 

On  steamboats,  or  other  vessels  to  ports  in  British  North  America. 

For  the  removal  of  spirit 

Instructions  in  reference  to 

Form  of  (Blank  Form  No.  33) 

Bill  of  sale,  any  vessel  Qr  ship,  or  any  part  thereof,  when  the  con- 
sideration does  not  exceed  $500,  stamp  duty 

Exceeding  $500,  and  not  exceeding  $1,000,  stamp  duty 

For  each  and  every  additional  amount  of  $1,000,  or  any  frac- 
tional part  thereof  in  excess  of  $1,000,  stamp  duty 

Form  of,  with  schedule,  from  the  Collector  (No.  12) 

Bhiders'  boards,  paste-boards,  etc.,  ad  valorem  duty 

Bitters,  see  "Anodynes,"  Schedule  C. 

Bituminous  substances,  per  gallon 

Blank  forms  of  the  Commissioner,  schedule  of 

Boards,  not  to  be  regarded  as  a  manufacture 

Boats,  canal,  steam,  sail,  etc.,  hereafter  built,  ad  valorem 

Boat  building,  and  .ships,  in  reference  to  (Decision  No.  22) 

Bolts,  per  ton 

Bond  of  Collector,  sureties,  and  condition 

Remedy  upon  Collector's,  for  olficial  acts  of  Deputies 

Of  Deputy  available  to  heirs,  etc.,  of  Collector 

Of  applicant  for  permit  to  remove  distilled  spirits  and  refined 
coal  oil 

To  export  spirits  or  coal  oil  (Blank  Form  No.  32) 

For  permit,  when  may  be  canceled 

Of  distiller  (Blank  Form  No.  30) 

Auction  sales  of,  on  gross  amount  of  sales 

Upon  interest  on,  of  railroads,  duty 

Bonds,  indemnifying  any  person  bound"  as  surety  for  the  payment  ofj 


03 

82 

05 

82 

10 

82 

15 

82 

20 

82 

30 

82 

50 

82 

70 

82 

1  00 

82 

3(1 

82 

77 

10 

82 

exempt. 

87 

32 

173 

25 

115 

50 

115 

50 

115 

^08 

3  per  ct. 

57 

10 

55 

i5t; 

GO 

2  per  cL. 

110 

226 

2  00 

lOLt 

9 

25 

25 

33 

1(2 

U 

170 

rVof  1. 

60 

3  per  ct. 

65 

32J: 


ANALYTICAL    INDEX. 


any  sum  of  money,  or  for  the  due  performance  of  the  duties  of 
any  oiiice,  and  to  account  for  money  received  by  virtue  thereof, 

stamp  duty  .  .    

Bonds,  of  any  description  other  than  such  as  are  required  in  legal  pro- 
ceedings, not  otherwise  charged,  stamp  duty 

Upon  any  personal,  for  payment  of  money,  on  every  sum  of  ^200, 

or  fractional  part  thereof,  stamp  duty 

Secured  by  mortgage,  but  one  stamp  duty 

Upon  interest  on,  of  canal  or  turnpike  company 

Of  Commissioner  of  Internal  Revenue 

Of  cashier  of  internal  duties 

Of  manufacturer  at  bonded  warehouse  No.  2 

For  removal  of  manufactured  tobacco 

Cancellation  of,  required  for  export 

To  export  tobacco,  blank  forms  of 

Of  Collector  for  stamps  furnished,  blank  forms 

Of  manufacturer  of   medicines,    etc.,   in   a  bonded  warehouse, 

blank  forms 

Affidavit  of  party  desiring  cancellation  of  (Forms,      ) 

Cancellation  of,  given  for  re-distillation  and  export 

Concerning  coupons  of,  issued  by  or  in  aid  of  a  railroad  com- 
pany (Decision  No.  80) 

Concerning  administrators  and  executors  (Decision  No.  105) 

I'.one,  manufactures  of,  wholly  or  in  part,  not  otherwise  provided  for, 

ad  valorem  duty 

]'..a;ncts,  in  reference  to  tax  on  (Decision  No.  50) 

j.5ooks,  not  to  be  regarded  as  a  manufacture 

Concerning  vendors  of  maps,  etc.  (Decision  No.  78) 

Bootmakers,  to  order  as  custom  work,  and  not  for  sale  generally,  to 

amount  of  $1,000,  exempt 

For  any  excess  beyond  Igl.OOO,  ad  valorem  duty 

Bottles,  containing  medicines,  whereof  the  maker  claims  to  have 
some  private  formula  or  exclusive  right,  the  retail  price  or 
value  of  which,  contents  included,  does  not  exceed  25  cents, 

stamp  duty  

Exceeds  25  cents,  and  does  not  exceed  50  cents,  stamp  duty 

Exceeds  50  cents,  but  does  not  exceed  75  cents,  stamp  duty 

Exceeds  75  cents,  and  does  not  exceed  one  dollar,  stamp  duty   . . 

Exceeds  one  dollar,  for  each  and  every  50  cents  or  fractional  part 

thereof  over  and  above  one  dollar,  additional  stamp  duty  of. . 

Bounties,  applications  for,  stamp  duty 

Bowling  alleys,  for  each  alley,  license 

Boxes,  containing  medicines,  etc.,  see  "Bottles." 

Brass,  manufactures  of,  not  otherwise  provided  for 

Boiled  in  rods  or  sheets,  ad  valorem  duty 

]5iead  and  breadstuffs  not  regarded  as  manufactures 

Brewers  to  keep  record  of  quantities  of  grain  (Amended) 

To  render  monthly  accounts  to  the  Collector 

To  verify  on  oath  or  affirmation  the  entries,  accounts,  etc 

To  pay  duties  at  time  of  rendeiing  the  account 

Bemoval  for  storage,  how  authorized 

Original  entries  verified  by  oath  (Amended) 

Entries  made  by  other  persons  to  be  verified  (Amended) 

l-'orfeiture  for  neglect  or  refusal  to  make  true  entry  and  report  . . 
Shall  pay  ten  per  cent,  in  addition,  when  duties  are  not  paid  at 

time  of  rendering  the  account  (Amended) 

Duties,  a  lien,  distraint,  etc 

To  furnish  abstract  of  entries  to  Assessors  monthly,  if  required 

For  each  license  for  500  barrels  and  over 

For  less  than  500  barrels 

Who  deemed  such  under  the  act 

Not  required  to  take  license  as  wholesale  or  retail  dealers  in  liquors 

To  render  account  on  first  day  of  each  month 

Brewers  not  required  to  keep  or  return  record  of  grain,  etc 

Relative  to  (Decision  No.  57) 

Bricks,  not  regarded  as  a  manufacture 


Tar.     Pago 


$0  50 
25 


83 


10 

115 

Uti 

3  per  ct. 

117 

123 

124 

127 

130 

131 

186 

188 

189 

210 

211 

256 

50 

274 

3  per  ct. 

59 

2By 

59 

255 

109 

1  per  ct. 

109 

01 

87 

02 

88 

03 

88 

04  88 

02  88 

None.  IM 

5  00 

46 

3  per  ct. 

59 

I  per  ct. 

J(l9 

60 

35 

36 

36 

36 

36 

36 

U8 

I  38 

I  39 

50  noj  44 

25  00|  44 
1  44 
1 108 
jl20 
1120 
i242 
1  GJ 


ANALYTICAL   INDEX. 


325 


Bridges,  toll,  on  gross  amount  of  all  receipts 

Monthly  return  of  gross  receipts  (Blank  Form  No.  t)) 

Bridge  keeper,  to  make  monthly  statement 

Brigs,  hereafter  built,  ad  valorem  duty 

Bristles,  manufacture  of,  not  otherwise  provided  for 

Brokers,  auction  sales  by,  of  stocks,  etc. ,  on  gross  amount  of  sales,  1-10  of 
Brokers,  for  each  license 

Commercial,  for  each  license 

Who  regarded  as  such 

As  to  what  constitutes  (Decision  No.  59) 

Land  warrant ;  who  regarded  such  ;  license 

Cattle,  who  considered  such  ;  license 

What  constitutes  a  cattle  broker  (Decision  No.  47) 

Insurance  ;  see  "  Insurance  Agents." 

And  bankers,  in  reference  to  (Decision  No.  13) 

Builders  and  contractors,  who  defined  to  be  such 

Whose  building  contracts  exceed  ^2,500  per  ann.,  for  license. . 

Building  stone,  not  regarded  as  a  manufacture. .    

Bullion,  in  the  manufiicture  of  silver-ware,  not  regarded  as  a  manu- 
facture   

Contracts  to  purchase  ;  see  "  Coin." 

Burning  fluid,  not  regarded  as  a  manufiicture 

Butchers,  to  render  monthly  statement  of  animals  slaughtered  for 
sale,  to  Assistant  Assessor 

To  pay  the  duties  to  the  Collector  at  the  time  of  rendering  the  list 

Who  sell  butchers'  meat  at  retail  over  $1,000  per  ann.,  for  license 

May  sell  other  articles  at  retail  under  this  license 

Who  retail  meat  from  cart  or  wagon,  for  each  license 

Butter,  not  regarded  as  a  miiaufacture 


c. 

Cabinet- ware,  in  regard  to  manufactures  of  (Decision  No.  55) 

Calfskins,  tanned,  each 

American  patent,  ad  valorem  duty 

California,  additional  districts  in 

Accounts  of  Assessors  and  Collectors  in.  how  paid 

Calres,  slaughtered  for  sale,  under  18  months,  per  head 

Canal  companies,  upon  interest  on  bonds,  dividends 

To  render  returns  to  the  Commissioner 

Boats  built  after  March  3,  1863,  ad  valorem 

Concerning  companies  owning  or  possessing  any  (Decision  No.  1)8) 
Cancellation  of  stamps,  for  fraudulently  using  without 

Commission  to  prescribe  mode  of 

Candles,  of  whatever  material  made,  ad  valorem 

Cards,  playing,  per  pack  of  whatever  number,  when  the  price  per  pack 
does  not  exceed  18  cents,  stamp  duty 

Over  18  cents,  not  exceeding  25  cents,  stamp  duty 

Over  25  cents,  not  exceeding  30  cents,  stamp  duty 

Over  30  cents,  not  exceeding  36  cents,  stamp  duty 

Over  36  cents  per  pack,  stamp  duty 

Person  offering  any  for  sale  after  Sept.  30,  1863,  deemed  the  man- 
ufacturer, and  subject  to  duties,  liabilities  and  penalties  in  re- 
gard to  stamps 

Carpenter,  practical,  who  labors  on  a  building 

Carpets,  the  sewing  of,  when  exempt  from  duty 

Carpets  and  curtains,  in  reference  to  the  tax  on  (Decision  No.  37) .... 

Carriages,  etc.,  valued  at  $75  or  over,  including  the  harness,  drawn 

by  one  horse 

Drawn  by  two  horses,  valued  at  $75,  and  not  exceeding  $200.. .  . 

Exceeding  in  value  $200,  and  not  exceeding  $600 

Exceeding  $600  in  value 

Taxes  upon,  to  be  levied,  collected,  and  paid  annually 

Carriages,  interpreting  Sec.  77  in  relation  to  (Decision  No.  21) 

Cashier  of  Internal  Duties,  office  of,  duties,  bond,  etc 

Cassia,  ground,  and  all  imitations  of,  per  lb 


Tax.    Pago 


3  per  ct, 


2  per  ct. 

3  per  ct. 
1  per  ct. 

$50  00 
50  00 


25  00 

10  00 


25  00 


10  00 


64 
165 
64 
110 
69 
60 
45 
45 
45 
243 
45 
47 


221 

106 
106 
60 

60 

60 


241 

061  58 

5  per  ct.!  58 

I     8 

131 

05 !  62 

3  per  ct.ill7 

1117 

2  per  ct. 'no 

26!) 

116 

116 


!12''1 
exempt.  10) 
10'.) 


1  00    Gl 

2  00 1  01 
5  OOJ  (ii 

10  00    62 

110 

225 

1124 

Oil  55 


526 


ANALYTICAL    INDEX. 


Castile  soap,  valued  not  above  3J  cents  per  lb 

Valued  above  83  cents  per  lb 

Cast  iron,  used  for  permanent  structures,  per  lb 

Castings,  iron,  exceeding  10  lbs.  in  weight  for  each  casting  not  other- 
wise provided  for,  per  ton 

In  regard  to  (Decision  No.  8) 

Used  for  permanent  structures,  Letter  April  3,  18G3 

Letter  April  9,  1868 

Cattle  brokers,  for  each  license 

AVho  considered  to  be 

What  constitutes  (Decision  No.  47) 

Horned,  exceeding  18  months  old,  slaughtered  for  sale,  per  head 
(Amended) 

Under  18  months  old,  per  head 

Slaughtered  for  one's  own  consumption 

iSlaughtered,  each 

For  one's  consumption,  not  exceeding  six 

Cavendish  tobacco  ;  see  ' '  Tobacco. ' ' 

Cement,  whole  or  in  part  of  glue,  sold  in  liquid  state,  per  gallon 

Certificate  of  stock  in  any  incorporated  company,  stamp  duty 

Of  profits,  or  memorandum  showing  an  interest  in  any  incorpo- 
rated company  not  less  than  $10,  and  not  exceeding  S50. 
stamp  duty 

Of  profits,  etc. ,  for  a  sum  exceeding  $50 

Of  damage,  by  port  warden,  marine  surveyor,  or  person  acting  as 
such,  stamp  duty 

Of  deposit  in  any  bank  or  trust  company,  or  with  any  banker 
person  acting  as  such,  if  for  a  sum  not  exceeding  $100,  stamp 
duty 

Exceeding  $100 

Of  any  other  description,  stamp  duty  (Amended) 

Of  any  other  description,  in  lieu  of  10  cents  stamp  duty 

Of  measurement  or  weight,  on  deposit  notes,  of  record  of  defeds 
or  of  acknowledgment  or  proof  thereof,  stamp  duty 

Stamp  required  upon  every  one  that  has,  or  may  have,  a  legal 
value  in  any  court  (Decision  No  75) 

By  one  State,  city,  county,  or  town  officer  upon  another 

Charcoal  not  regarded  as  a  manufacture 

Charter  party— contract  of  agreement,  letter,  memorandum,  etc.,  for 
the  charter  of  any  ship,  vessel,  or  steamer,  if  the  registered 
tonnage  does  not  exceed  300  tons  (Amended),  stamp  duty  . 

Exceeding  300  tons,  and  not  exceeding  GOO  tons  (Amended), 
stamp  duty 

Exceeding  6U0  tons,  stamp  duty 

Not  exceeding  150  tons,  stamp  duty 

Exceeding  15U  tons,  but  not  exceeding  300  tons,  stamp  duty  .... 

Exceeding  300  tons,  and  not  exceeding  600  tons,  stamp  duty. . . . 

Exceeding  600  tons 

Checks  drawn  for  the  payment  of  money,  exceeding  ©20,  at  sight  on 

demand,  stamp  duty 

Cheese,  not  regarded  as  a  manufacture ^  . . . . 

Chocolate,  prepared,  per  lb *..... 

Cigars,  valued  at  not  over  $5  per  1,000,  per  1,000 , 

Valued  at  over  $5,  and  not  over  $10  per  1,000 

Valued  at  over  SIO,  and  not  over  S20  per  1,000 

In  reference  to  manufacturers  of  (Decision  No.  48) 

In  relation  to,  snuff,  tobacco!  etc.  (Decision  No.  76) 

Circulation  and  deposits,  concerning  taxes  on  (Decision  No.  93) 

tJircular,  official,  to  Assessors  and  Collectors 

Circuses,  defined ;  for  each  license 

Civil  engineers,  same  as  "  Architects." 

Claim  agents,  defined ;  for  each  license 

In  leference  to  (Decision  No.  45) 

CloCk  movements,  made  te  run  one  day,  each  (Amended) 

Made  to  run  more  than  one  day,  each  (Amended) 

And  clocks  sold,  not  cased,  ad  valorem 


Tax.  Page 

$0  ,001 

01 

,005 

57 

1  00 

57 

1  50 

110 

218 

296 

296 

10  00 

47 

47 

238 

SO 

62 

05 

62 

exempt. 

62 

20 

110 

exempt. 

110 

25 

57 

25 

83 

exempt. 


83 


■  83 
S3 
83 

114 

UG 

252 
252 
CO 


8  00 

5  00  84 
10  00  84 
1  00  116 
3  00!116 
5  OO'llG 
10  00  116 


02 

01 

1  60 

2  00 
2  50 


50  00 

10  00 

05 
10 

per  ct 


81 

60 

55 

56 

56 

56 

238 

254 

263 

3118 

46 

48 

"56 
56 
110 


ANALYTICAL    INDEX. 


Clothing,  in  reference  to  manufacturers  of  (Decision  No.  7) 

In  reference  to  the  manufacture  of  (Decision  No.  36) 

Concerning  custom-made  (Decision  No.  8:^) 

Cloths,  before  dyed,  etc.,  or  prepared  in  any  other  manner,  ad  valorem 
All  fabrics  of,  on  whicli  tax  has  been  paid  before,  to  be  assesscc 

only  on  increased  value 

Dyed,  etc.,  removed  prior  to  Sept.  1,  1862,  or  imported,  assessed 

only  upon  increased  value 

Whenever  dnty  has  been  assessed  and  collected  upon  full  value 
Commissioner  to  remit  and  refund  the  proportion  assessed  upon 

value  before  dyed,  etc 

In  reference  to  goods  printed  since  August  31st  upon  clotlis  man 

ufactured  previous  to  September  1st  (Decision  No.  5) 

In  regard  to  the  assessment  of,  under  Sec.  30,  of  Act  March  3 

1863  (Decision  No.  85) 

Cloves,  ground,  and  all  imitations  of,  per  lb. 

Coal,  all  mineral,  except  pea  coal  and  dust  coal,  per  ton 

Coal  lands,  lessee  of,  prior  to  April  1st,  1862,  to  pay  the  tax 

Coal  mined,  and  delivered  on  contracts  prior  to  July  1st,  1862,  pur 

chasers  to  pay  duties  upon 

Coal  oil,  permit  to  remove  for  export  or  re-distillation 

Bond  to  be  given,  and  oath , 

Amount  of  duties  to  exceed  $300 

Wheil  bond  may  be  canceled 

In  reference  to  exportation  of  (Decision  No.  16) 

Distillers  of,  to  pay  for  each  license 

Who  regarded  as  such 

Subject  to  same  provisions  as  distiller  of  spirits 

In  reference  to  (Uouded  Warehouse)  (Decision  No.  19) 

Illuminating  oil,  retiued,  etc.,  per  gallon : 

Proved  to  have  been  manufactured  before  Sept,  1st,  1862 

Coal-oil  distillers,  in  reference  to  (Bonded  Warehouse)  (Decision  No.  19) 
In  reference  to  distillate,  permit  to  remove,  etc.  (Decision  No.  20) 

Concerning,  etc.  (Decision  No.  96) 

Coal  tar,  produced  in  the  manufacture  of  gas 

Cocoa,  prepared,  per  lb 

Coffee,  ground,  and  preparations  of  which  coffee  forms  a  part,  or  for 

sale  as  a  substitute  for  coffee,  per  lb 

Coin,  contracts  for  the  purchase  or  sale  of  gold  or  silver,  or  bullion, 
and  for  Ijaus  of  money  or  currency,  after  three  days,  to  be  in 
writing  or  printed,  signed,  and  to  have  stamps  equal  to  and  in- 
terest at  six  per  cent 

Loaned  at  par  value,  duty  same  as  on  other  loans 

Contracts  not  made  in  accordance  herewith  void,  etc 

Contracts   made   for   the   delivery  of,  regulations  relating  to, 

March  21st,  1863 

Collection  districts,  the  President  to  divide  States  into 

Limitation  of  number 

Collector  for  each  district,  nominated  by  the  President,  etc 

Shall  be  a  resident  within  the  district 

Bonds  of,  five  sureties,  conditions,  etc 

May  appoint  deputies 

Kesponsible  for  acts  and  omissions  of  deputies 

May  himself  collect  the  whole  taxes  in  his  district 

To  subscribe  three  receipts  for  lists  from  Assessor 

To  advertise  when  and  where  taxes  on  annual  lists  are  payable . . 

To  demand  payment  personally  within  twenty  days  after  neglect, 

on  the  annual  lists,  for  taxes,  and  ten  per  cent,  additional  .... 

How  notices  may  be  served 

To  collect  by  distraint  and  sale,  if  not  paid  within  ten  days  after 

demand ; 

May  seize  and  sell  land  in  other  districts 

To  keep  record  of  all  sales  of  land 

To  make  an  entry  in  cases  of  redemption 

To  take  property  not  owned,  occupied,  or  superintended 

To  transmit  monthly  statements  of  collections 


Tax.  Page 
217 
231 

per  ct.    oy 

3  per  ct.    59 

per  ct.  128 


$  01 
03. 


50  00 


10 

exempt 


01 
,003 


^oflp.ct 


259 
55 
54 
54 

108 

33 

33 

34 

34 

222 

"44 

44 

55 

224 

55 

119 

224 

224 

267 

54 


287 


328 


ANALYTICAL    INDEX. 


Collector  to  pay  over  as  required  by  the  Commissioner 

To  render  final  accounts  to  the  Treasury  Department 

Charged  with  amount  of  taxes  receipted  for 

Credited  with  certain  amounts  

For  failure  to  collect  and  pay  over,  proceedings 

Liability  for  extortion  or  oppression 

May  enter  breweries,  distilleries,  etc  ,  in  daytime 

In  case  of  sickness  of,  upon  whom  duties  devolve 

In  case  of  death,  resignation,  or  removal  of,  who  to  act 

Bond  of,  still  in  force 

To  collect  all  duties  and  taxes  imposed,  and  sums  forfeited,  by 

this  act,  and  to  prosecute  for  the  same 

Compensation  of  (Amended) 

Shall  grant  licenses  for  distilling 

ilay  grant  permit  to  send  or  ship  distilled  spirits  after  inspection 
Written  permission  of,  to  remove  distilled  spirits  and  refined  coal 

oil  for  exportation 

To  indorse  permission  for  removal  of  barrels  of  ale,  etc 

May  seize  fermented  liquors  or  spirits  for  neglect  to  make  true 

entry  and  report '. , 

May  distrain  for  duties  on  fermented  liquors 

Proceedings  m  case  of 

To  make  out  and  deliver  a  license,  when 

When  to  indorse  on  such  license 

To  take  possession  of  manufactured  articles  forfeited  for  neglect 

or  refusal  to  pay  the  duties 

To  make  immediate  returns  of  seizures  to  the  Commissioner 

T<j  supply  his  deputies  Avith  adhesive  stamps,  etc 

Limitation  of  salary  of 

To  indorse  licenses  of  persons  removing 

Of  California,  Oregon,  and  Nevada,  accounts  of 

Instructions  to  (Series  I.,  No.  5) 

Form  of  warrants,  see  "  Warrants." 
Form  of  summons,  see  "Summons." 
Form  of  notice  of  sale  of  real  estate  under  Section  21  (No.  11) 

Form  of  bill  of  sale  (No.  12) 

Form  of  deed  of  real  estate  sold  under  Section  21  (No.  13) ... . 

Circular  respecting  quarterly  accounts  of 

Aggregate  list  of  taxes  assessed  and  returned  to  Collector  (Clank 

Form  No.  23^) 

Listructions  to,  concerning  the  detailed  list  and  monthly  abstract 

(Series  L,  No.  4) 

Instructions  to  Collectors  concei'ning  the  preparation  and  trans- 
mission of  the  detailed  list  and  monthly  abstract 

Collector,  Deputy,  each  Collector  may  appoint 

Number,  bonds,  and  authority  of. 

To  return  statement,  and  certify  the  record  thereof 

Duties  devolve  on,  in  case  of  sickness  or  temporary  disability  of 

Collector  . 

In  case  of  death,  resignation,  or  removal  of  the  Collector 

Bond  of,  available  to  heirs  of  Collectors 

To  perform  all  duties  required  of  Collector  under  Sec.  19 

Return  to  warrants,  form  of  (No.  6) 

'  Collectors  of  rents,  in  reference  to  (Decision  No.  12) 

Commercial  brokers,  see  "  Brokers." 

Commissioner  of  Internal  Kevenue,  ofiice  of,  created 

Salary,  duties,  powers,  clerks,  franking  privilege 

To  prescribe  forms  and  regulations  of  returns 

Instructions,  regulations,  and  decisions  of,  binding 

To  direct  forms  of  general  list 

May  exonerate  any  Assessor  from  forfeitures 

To  prescribe  fees  for  levy,  etc-i  on  distraint 

To  prescribe  regulations  for  re-sale  of  property  purchased  for  the 

Lnited  States  by  the  Collector 

May  require  Collectors  to  pay  over  moneys,  times,  etc 

May  prescribe  regulations  relative  to  deposits 


Tax.  Pag» 


33 
36 

37 
38 
39 
40 
41 

51 
52 
121 
122 
26 
131 
146 


207 
Z08 
209 
278 

167 

135 

307 
9 


2o 
25 
25 
104 
203 
220 

7 
7 

10 
10 
13 
15 
18 

19 


[ 


ANALYTICAL    INDEX. 


529 


Commissioner  of  Internal  Revenue  to  examine  and  certif)'  Collector's 
charges  for  blank  books  and  stationery 

May  certify  the  amount  of  tax  unjustly  or  ^vl•ongfully  levied  or 
collected ' 

To  make  regulations  for  the  assessment  and  levy  of  taxes  in  cer- 
tain States  so  soon  as  the  authority  of  the  United  States  shall 
be  re-established 

To  prescrilje  forms  of  distillers'  books 

To  direct  forms  of  bills  of  lading  or  receipts 

May  make  further  regulations,  etc.,  respecting  Section  46 

To  place  bonds  in  hands  of  the  First  Comptroller  in  case  of  breach 
of  the  obligation 

May  prescribe  rules  effecting  the  provisions  of  Section  51 

To  direct  Collectors  how  to  authorize  persons  to  carry  on  the 
business,  in  case  of  death  or  removal  of  licensee 

To  prescribe  days  for  monthly  returns  and  payment  of  duties  on 
manufactures 

To  establish  regulations  as  to  taxes  on  articles  manufactured  and 
sold  on  contracts  made  prior  to  July  1,  1862 

To  prescribe  manner  of  sale  or  disposal  of  goods,  etc.,  forfeited 
to  the  United  States  for  neglect  or  refusal  to  pay  duties 

May  review  any  case  or  forfeiture,  and  do  justice  in  the  premises. 

To  make  rules  and  regulations  for  payment  of  tax  on  cotton 

To  prescribe  form  and  manner  of  return  on  auction  sales 

To  prescribe  form  and  manner  of  list  of  slaughtered  cattle,  hogs, 
and  sheep 

May  prescribe  further  rules  and  regulations  for  ascertaining  the 
correct  number  of  cattle,  etc 

To  2:)rescribe  manner  and  form  of  return  by  railroads,  steamboats, 
and  ferry-boats 

To  prescribe  manner  and  form  of  return  by  railroad  coi-pora- 
tions 

To  prescribe  form  of  quarterly  account  by  insurance  companies . . 

To  prescribe  manner  and  form  of  return  for  advertisements 

To  issue  a  warrant  for  a  levy  for  neglect  or  refusal  to  pay  the  in- 
come fluty 

To  prescribe  fonn  and  manner  of  oath  for  person,  guardian,  or 
trustee  not  possessing  an  income 

Dies  or  designs  for  proprietary  stamps  to  be  approved  by 

Authorized  to  sell  stamps  to  persons  at  his  discretion 

May  make  regulations  respecting  spoiled  or  useless  stamps 

May  stamp  instruments  exempt  from  duty 

To  prescribe  manner  and  form  of  lists  of  legacies,  distributive 
shares,  and  beneficial  interests  in  estates  of  deceased  persons  . . 

To  determine  in  what  districts  corporations  shall  be  assessed  .... 

To  prescribe  regulations  for  the  pay  of  officers,  and  other  ex- 
penses   ^ 

The  evidence  of  pa3Tnent  of  tax  to  be  satisfactory  to,  in  case  of 
drawback 

To  prescribe  manner  and  form  of  list  for  return  of  canal  and 
turnpike  companies ; 

To  make  rules  providing  for  deductions  on  account  of  leakage  . . 

Authorized  to  furnish  Collectors  M'ith  stamps  for  sale 

To  make  other  regulations  in  relation  to  stamps 

To  pay  over  public  moneys  monthly,  and  render  accounts 

To  execute  a  bond  not  less  than  S1U0,000 

To  assign  duties  of  Cashier  of  Internal  Revenue 

May  allow  each  Assessor  such  clerks  as  he  may  deem  necessary, 
and  fix  their  compensation 

To  allow  Collectors  for  receipted  accounts  of  Assistant  Assessors  . 

To  direct  the  mode  of  transfer  of  licenses 

To  refund  proportion  of  duties  assessed  upon  the  value  of  cloths 
before  dyed,  etc.,  when  removed  from  place  of  manufacture 
before  Sept.  1,  1862,  or  imported 

To  refund  duties  erroneously  or  illegally  assessed  or  collected,  and 
all  judgments,  etc.,  recovered  against  any  Collector  or  Deputy 


Tax.  Page 

27 


94 

94 

117 
119 
121 
121 
122 


124 
125 
12G 


129 
123 


630 


ANALYTICAL    INDEX. 


Commissioner  of  Internal  Eevenne  may  prescribe  regulations  making 
manufactures  of  lard  oil,  lubricating  and  linseed  oil  subject  to 

certain  pi-ovisions  relating  to  distillers 

To  prescribe  form  of  oath,  and  fix  the  fees  of  Inspectors  of  manu- 
factured tobacco 

To  prescribe  regulations  relating  to  bond  for  export  of  manufac 

tured  tobacco 

Commissioner,  Deputy,  of  Internal  Revenue,  office  of 

Salary,  du'ties,  and  franliing  privilege 

Shall  act  as  Commissioner  in  bis  absence 

Companies,  mining  and  other,  owning  or  possessing  any  railroad  or 

canal  (Decision  No.  98) 

Concentrated  milk  not  regarded  as  a  manufacture 

Confectioner,  for  each  license 

Who  regarded  as  such,  under  this  act 

Wholesale  and  retail  dealers  do  not  require  this  license,  when. 
Whose  gross  annual  sales  do  not  exceed   $1,000,   requires  no 

license 

Licensed  keeper  of  an  eating-house  not  required  to  take  out 

license  as 

Confectionery  made  wholly  or  in  part  of  sugar  (Amended),  per  lb.  . 

Valued  at  14  cents  per  lb.,  or  less^  per  ib 

Exceeding  14  cents  and  not  exceeding  40  cents  per  lb 

Exceeding  40  cents  per  lb.,  or  when  sold  otherwise  than  per  lb, 

ad  valorem  duty 

In  regard  to  tax  on,  under  Act  March  3,  1863  (Decision  No.  89) 
Contractors,  see  "Builders." 
Contracts,  see  "Agreements." 

Broker's  note,  or  memorandum  of  sale,  stamp  duty 

Relating  to  gold  or  silver  coin,  loans,  etc 

Conveyance,  or  writing,  whereby  any  lands  or  other  realty  sold  shall 
be  conveyed  or  vested,  when  the  consideration  exceeds  $100, 

and  not  exceeding  S500,  stamp  duty 

Exceeding  $oOO,  not  exceeding  $1,000,  stamp  duty 

Exceeding  S1,0U0,  not  exceeding  $2,500,  stamp  duty 

Exceeding  S2.500,  not  exceeding  $5,000,  stamp  duty 

Exceeding  $5,000,  not  exceeding  $10,000,  stamp  duty 

Exceeding  $10,000,  not  exceeding  $20,000,  stamp  duty 

For  every  additional  $10,000,  or  fractional  part,  in  excess  of 

$20,000 

Or  security,  none  to  pay  over  $1,000,  stamp  duty 

Made  in  a  foreign  country,  same  duty  as  in  United  States,  and  to 

be  stamped  before  used 

Copper,  manufactures  of,  not  otherwise  provided  for,  ad  valorem 

In  ingots  or  pigs,  not  regarded  as  a  manufacture 

Rolled,  in  rods  or  sheets,  ad  valorem  duty 

Copy  of  agreement,  bill  of  lading,  contract,  lease,  etc.,  relied  on  as 

evidence,  must  be  stamped .*. 

Cordials,  medicinal,  Schedule  C 

Drawbacks  on,  manufactured  of  domestic  spirits 

Corporations,  Commissioner  to  determine  where  to  be  assessed 

Instructions  concerning  tax  of 

Cosmetics,  same  as  "  Perfumery." 

Cotton,  per  lb. ,  on  and  after  October  1st,  18G2 '. 

Tax  a  lien  thereon  in  possession  of  any  person 

Forfeit  for  removal  of,  before  tax  is  paid 

Manufactures  of,  wholly  or  in  part  (not  otherwise  provided  for) . . 
Commissioner  to  make  rules  and  regulations  for  payment  of  tax 

after  removal 

Held  by  mimufacturer  on  or  prior  to  October  1st,  1862 

Regulation  for  collection  of,  tax  on,  October  15th,  1862 

Form  of  permit  to  remove 

Letter  relating  to  the  tax  on,  November  17th,  1862 

Letter  relating  to  the  tnx  on,  Marclx  27th,  1863 

Cloths  of,  dyed,  etc.,  removed  fnnn  factory  prior  to  September 
liit,  1802,  or  imported,  duly  upon  the  increased  value  thereof 


Tax.     Page 

129 
129 


130 

123 
123 
123 


$10  00 


5  per  ct 


10 
ioflp.ct 

50 

1  00 

2  00 
5  00 

•  10  00 
20  00 

20  00 


3  per  ct 
1  per  ct. 


05 

3  per  ct. 
exempt. 

3  per  ct 


48 


84 
84 
84 
84 
84 
84 

84 
115 

115 
59 
GO 

109 

294 
87 

131 
93 

139 

58 
59 
59 

59 

59 
59 
176 

277 
8 

288 


ANALYTICAL   INDEX. 


CottoQ  :  Commissioner  to  refund  proportion  of  duties  paid  upon  the 

value  of  such  cloths 

Umbrellas  [under  Act  of  July,  1862],  ad  valorem  duty 

And  parasols  (Amended),  ad  valorem  duty 

Coupons,  railroad  bonds,  on  the  amoimt  of 

Of  bonds  issued  by,  or  in  aid  of,  a  railroad  company  (Decision 

No.  80) ^...._. 

Curtains,  in  reference  to  the  tax.  on,  and  carpets  (Decision  No.  37) 


D. 

Dealers  on  vessels,  rafts,  etc.,  concerning  license  to  (Decision  No.  G8) 

Produce,  in  reference  to  (Decision  No.  33) 

Deductions  from  gross  amount  of  sales  before  duty  assessed 

Deeds  of  real  estate  seized  and  sold  by  Collector 

Same  as  "  Conveyances." 
Deer  skins,  dressed  or  smoked 

Manufactured  into  gloves  or  mittens,  on  which  a  tax  has  been 

paid,  duty  on  increased  value 

Delinquents,  concerning  proceedings  against  (Decision  No.  99). . . 
Dentrihce,  each  inclosure  of,  with  its  contents,  the  retail  price  or  value 
of  which  does  not  exceed  25  cents,  stamp  duty 

Exceeding  25  cents,  not  exceeding  60  cents 

Exceeding  50  cents,  not  exceeding  75  cents 

Exceeding  75  cents,  not  exceeding  one  dollar 

Exceeding  one  dollar,  for  every  50  cents,  or  fractional  part  thereof, 

additional  stamp  duty 

Dentists,  for  each  license 

Not  require  additional  license  to  practice  beyond  the  district  . . . 

Depositaries  of  moneys  collected  to  be  designated 

Deposit  notes  to  mutual  insurance  companies,  stamp  duty 

Diamonds,  ad  valorem  duty 

In  reference  to  tax  on  (Decision  No.  39) 

Dies,  in  relation  to  (Decision  No.  51 

Direct  tax,  act  to  authorize  but  one  le-\-y 

Disbursing  officers  of  the  United  States  ;  see  "  Paymaster." 
Dispatch,  telegraphic,  Avhen  charge  for  first  ten  words  not  exceedin, 
20  cents,  stamp  duty 

When  exceeding  20  cents 

In  reference  to  messages  (Decision  No.  44) 

Distillate,  in  reference  to  granting  permits  to  remove  (Decision 
No.  20) 

Concerning  (Decision  No.  92) 

Distilled  spirits,  duty  on  first  proof,  per  gallon 

Increased  in  proportion  for  greater  strength 

Meaning  of  term  first  proof 

Duty  payable  at  time  of  rendering  the  account 

All  to  be  inspected  before  used  or  removed 

Forfeiture  for  fraudulent  attempt  to  evade  payment  of  duties. 

May  be  removed  after  inspection,  on  permit 

Who  to  be  shipper  and  consignee,  and  pay  duties 

Stored  till  duties  are  paid 

Not  less  thun  fifty  barrels  to  have  a  permit 

May  be  removed  for  export  or  re-distillation  on  written  permit 

Bonds,  oath,  to  export  or  pay  duties 

Form  of  bond 

Form  of  affidavit  for  cancellation  of 

Amount  of  duties  to  exceed  $300 

Duties  to  be  paid  when  not  exported » 

Manufactured  prior  to  September  1st,  1862 

In  reference  to  exportation  of  (Decision  No.  16) 

Distillers  :  evciy  person  or  copartnership  who  distills  or  manufactures 
spirituous  liquors  for  sale,  when  manufacturing  300  barrels  or 
more  per  year,  for  license 

Making  less  than  300  barrels  per  year 

Of  apples  and  peaches,  making  les.s  than  120  barrels  per  year. 


niM 

Tax. 

Page 

129 

5  per  ct. 

66 

3  per  ct. 

110 

3  per  ct. 

65 

256 

233 

249 

230 

59 

20 

$0  02 

58 

3  per  ct. 

59 

269 

01 

89 

02 

89 

02 

89 

04 

89 

02 

89 

10  00 

48 

126 

exempt. 

116 

3  per  ct. 

55 

234 

239 

95 

03 

84 

03 

84 

236 

294 

263 

20  cents. 

30 

30 

30 

39 

31 

31 

32 

32 

33 

33 

33 

33 

172 

210 

34 

34 

free. 

123 

222 

50  00 

44 

25  00 

44 

12  50 

44 

332 


ANALYTICAL   IKDEX. 


Distillers  must  have  a  license  and  give  bond 

Bond  may  be  renewed  or  changed  ;  conditions,  etc. ,  of 

Penalty  for  false  statement 

May  erect  a  fire-proof  warehouse,  to  be  declared  bonded  warehouse 

Pay  duty  when  spirits  are  sold  or  removed  from  it 

Daily  record  of  spirits  made  and  sold  to  be  kept 

Record  open  to  inspection  of  the  Collector 

Render  tri-monthly  accounts  from  record 

Record  of  grain,  etc.,  used  to  be  kept 

To  be  verified  by  oath 

Pay  duties  when  account  is  rendered 

Entries  of  books  to  be  verified  by  oath 

Entries  made  by  other  persons  to  be  verified 

If  duties  are  not  paid,  10  per  cent,  to  be  added 

To  furnish"  abstract  of  entries  on  books  to  Assessors  monthly,  if 
required 

Penalty  for  using  marked  casks  fraudulently 

Distraint  for  taxes,  proceedings  by  Collector 

Rights  of  parties  aggrieved  by 

Dividends  upon  all  of,  railroad  companies 

Of  banks,  trust  companies,  savings  institutions,  and  insurance 
companies 

Annual  income  from  ;  see  "  Income." 

Derived  from  stock  upon  which  tax  has  been  paid,  may  be  de- 
ducted from  list  of  income 

Of  canal  companies,  upon  all 

Document  made  in  a  foreign  country  same  duty  as  if  in  United  States, 

and  to  be  stamped,  by  either  party,  before  used 

Draft,  for  any  sum  exceeding  $20,  at  sight  or  on  demand,  stamp  duty 

Exceeding  $20,  not  exceeding  8100,  otherwise  than  at  sight  or  on 
demand,  same  as  "  bills  of  exchange." 
Drafts,  in  reference  to,  drawn  by  banks  and  bankers,  and  their  lia- 
bility as  brokers  (Decision  No.  91) 

Draining  tiles,  not  regarded  as  a  manufacture 

Drawback  on  articles  exported,  on  which  duty  has  been  paid 

Not  to  be  made  for  any  amount  less  than  $20 

Certificate  for,  receivable  in  payment  of  duties 

Additional  upon  cotton  goods  where  duty  has  been  previously 
paid  upon  the  cotton,  per  pound 

Forfeiture  for  fraudulent  claim  for 

Evidence  of  exportation,  required  for 

Bureau  of  exports  at  ports  to  have  charge  of. 

On  cordials  and  other  liquors  made  from  domestic  spirits 

Evidence  to  be  submitted  by  parties  who  claim  (Decision  No.  G4) . 

Certificate  of  Collector  of  the  Customs,  blank  form  of 

Certificate  of  Collector  of  Internal  Revenue,  blank  form  of 

Oath  of  claimant,  blank  form  of 

Dressmakers,  making  to  order  as  custom- work,  to  amoimt  of  $1,000 

Amount  exceeding  $]  ,000,  duty  ad  valorem 

Duties  to  be  assessed  on  net  amount  of  sales  upon  articles  removed 

and  sold,  after  certain  deductions 

Duties  erroneously  or  illegally  assessed  or  collected,  how  may  be  re- 
funded  


E. 


Eating-houses  for  each  license 

What  regarded  as  such  under  this  act 

Do  not  require  additional  license  to  sell  confectionery 

Where  the  annual  gi'oss  receipts  or  sales  shall  not  exceed  $1,000, 
do  not  require  a  license 

Keepers  not  allowed  to  sell  spirituous  or  vinous  liquors 

Not  required  to  take  tobacconists'  license 

Emeralds,  tax  on,  ad  valorem 

In  reference  to  tax  on  (Decision  No.  .'59) ■ 

Enameled  leather,  per  square  foot 


Tax.  Page 
28 
29 
30 
31 
31 
31 
32 
32 
32 
32 
32 
84 
34 
38 


3  per  ct. 
3  per  ct. 

3  per  ct. 
$0  02 


Co 


exempt. 
1  per  ct. 


10  00 


3  per  ct. 
,005 


262 
60 
94 
94 
94 

95 
95 
130 
130 
131 
245 
7 
178 
178 
109 
109 

59 

29 


45 

45 
45 

48 
112 
112 

58 
234 


ANALYTICAL    INDEX. 


833 


Enameled  skirting  leather,  per  square  foot 

Engines,  marine,  ad  valorem 

Engineers,  civil,  for  license 

Wlio  regarded  as  such, 

Engravers,  relating  to  the  business  of,  (Decision  No.  42) 

Entry  of  goods,  etc.,  at  custom-house,  value  less  than  $100 

Exceeding  $100  in  value,  and  not  exceeding  $000 

Exceeding  $500 

Entry  for  withdrawal  of  goods,  etc.,  from  bonded  warehouse,  stamp. 

Estates  of  deceased  persons,  tax  to  be  a  lien  upon , 

Excise  law,  the  general  principle  of  (Decision  No.  1) 

Executors,  license  of  deceased  persons,  indorsed  to , 

Where  personal  property  exceeds  §1,000,  to  pay  duty  on  bene 
ticial  interests  before  distributing , 

To  render  statement  to  Assistant  Assessor 

Form  of  statement  (Blank  Form  No.  o5) 

Exhibition  and  shows  for  money,  for  each  license 

Exportation  of  distilled  spirits  and  coal  oil,  in  reference  to,  (Decision 

No.  16) 

Express  companies  not  to  receive  or  deliver  any  package  without  hav 
iug  stamp 

On  and  after  April  1,  1863,  in  lieu  of  the  tax  and  stamp  duties 

to  pay  on  gross  receipts,  duty 

Express,  for  every  receipt  issued  by  a  company  or  carrier,  compensa- 
tion not  exceeding  25  cents  (Amended) 

Exceeding  25  cents,  but  not  exceeding  $1  00 

Exceeding  $1  00  (Amended) 

Express  receipts,  stamp  tax  on  (Decision  No.  28) 


False  swearing,  knowingly,  under  this  act,  penalty  for 

Farmer  or  planter  to  make  return  of  income 

To  deduct  amount  paid  for  labor,  repaii-s.  etc 

Farm  produce  on  hand  31st  December,  1862,  to  be  approved  at  it; 

market  value 

Fees  for  levying,  etc.,  to  be  prescribed  by  the  Commissioner 

Instructions  relating  to  (Series  I.,  No.  5) 

Ferry-boat,  owner  to  make  monthly  statement 

Propelled  by  steam  or  horse  power,  on  gross  receipts  for  the  trans- 
portation of  passengers  (Amended) 

In  lieu  of  duties  imposed  July  1,  1862,  on  gross  receipts 

Fire  insurance  companies,  on  all  dividends,  etc 

Each  policy,  or  instrument,  stamp  duty 

Firms,  duty  to  make  lists  or  returns 

First  Comptroller  to  report  delinquent  Collectors 

I'ish,  preserved,  in  cans  or  air-tight  packages,  ad  valorem 

Oil. 


Flax,  manufactures  of,  not  otherwise  provided  for 

Prepared  for  textile  or  felting  purposes,  not  regarded  as  a  manu- 
facture until  actually  woven,  or  fitted  into  fabrics  for  constunp- 

tion 

Flour  made  from  grain,  not  regarded  as  a  manufacture 

Forfeiture  of  Assistant  Assessor  for  acting  without  having  taken  oath 

For  refusal  or  neglect  to  give  lists  as  required 

Of  Assistant  Assessor  for  failure  to  perform  any  duty 

Of  Collector  or  Deputy  for  extortion  or  willful  oppression,  under 

color  of  this  act 

For  refusal  to  admit  officer  for  in.spection  within  his  district 

For  obstructing  Collectors  and  rescuing  property 

For  false  statement  on  application  for  license  for  distilling 

For  fraud  to  evade  payment  of  duties  on  spirits 

For  neglect  or  refusal  of  brewer  or  distiller  to  make  true  entries 

and  report 

For  neglect  or  refusal  to  pay  duties  on  manufactured  articles 
within  ten  days  after  demai-id 


Tax. 

Pase 

1  }y  per  ct 

i>i 

3  per  ct 

loy 

SIO  00 

105 

105 

235 

25 

84 

50 

84 

1  00 

84 

50 

84 

yi 

214 

41 

90 

91 

175 

10  00 

46 

78 

2  per  ct 

118 

01 

82 

02 

82 

05 

83 

228 

26 

298 

299 

300 

18 

154 

64 

L  2  per  ct. 

63 

1>,  perct. 

118 

3  per  ct. 

66 

22 

85 

9 

23 

3  per  ct. 

57 

exempt. 

54 

3  per  ct. 

59 

60 

60 

12 

14 

24 

21 

oO 

31 

37 

5] 

334 


ANALYTICAL   INDEX. 


Forfeiture,  violation  of  or  refusal  to  comply  with  provisions  of  the  68th 
Section,  good  cause  for  seizure  and 

Provisions  for,  apply  to  assessments  in  cases  of  non-compliance. 

For  removal  of  cotton  before  tax  is  paid 

Of  insurance  companies  in  default  of  quarterly  accounts 

For  fraudulently  using  an  adhesive  stamp  without  canceling. . . 

For  making,  accepting,  or  paying  bill,  draft,  or  note  for  money 
without  being  stamped 

For  negotiating,  etc. ,  any  foreign  bill  without  stamp 

For  selling  or  removing  any  article  in  Schedule  C,  before  stamping 

Refusal  or  neglect  of  manufacturer  to  make  monthly  declaration. 

For  refusal  or  neglect  to  exhibit  records  or  files  of  any  estate. 

Proceedings  to  enforce,  to  be  in  United  States  Courts 

Of  articles  upon  wliich  duties  are  imposed 

For  fraudulent  claim  for  drawback 

Of  manufactures  (Series  I. ,  No.  5) 

Fruits,  preserved  meats,  etc.,  ad  valorem  duty 

Furniture  dealer,  in  regard  to  (see  Decision  No.  11) 

In  regard  to  manufacturers,  etc.  (Decision  No.  55) 

Furs,  made  up,  ad  valorem  duty 


G. 

Gains,  see  "Income." 

Gas,  coal,  when  the  product  is  not  above  500,000  cubic  feet  pei 

month,  per  1,000  cubic  feet 

Above  500,000,    and   not  exceeding  5,000,000,    cubic  feet  per 

month,  per  1 ,000  cubic  feet 

Above  5,000,000  cubic  feet  per  month,  per  1,000  cubic  feet. . . 
Companies  competing  pay  the  rates  of  the  largest  production 

Companies  to  add  the  tax  to  their  bills 

To  street  lamps,  liotels,  inns,  taverns,  and  private  dwelling-houses 

may  be  estimated 

Section  91  amended  by  striking  out  the  word ;  tax  paid  on  the 
stock  of,  not  to  be  deducted  in  estimating  a  person's  income  . . 

Illuminating,  of  any  material,  same  as  "Coal  Gas" 

Gelatine,  of  all  descriptions,  in  the  solid  state,  per  lb 

Ginger,  ground,  and  all  imitations  of,  per  lb 

Glass,  manufactures  of,  not  otherwise  provided  for 

Glue,  to  be  sold  in  the  liquid  state,  per  gallon 

In  the  solid  state,  per  lb 

Goatskins,  curried,  manufactured,  or  finished,  ad  valorem 

Price  at  which  usually  sold  determines  their  value 

Gold,  manufactures  of,  not  otherwise  provided  for 

Plate  of,  kept  for  use,  per  ounce  troy,  duty 

To  be  levied,  collected,  and  paid  annually 

Interpreting  Section  77,  in  relation  to  (Decision  No.  21) 

Plate  kept  for  sale,  also  souvenirs  or  keepsakes 

Gold  leaf,  per  pack  of  not  more  than  20  books  of  25  leaves  each  .... 
Gold  coin,  contracts  for,  see  "Coin." 

Goods  sold  at  place  of  manufacture,  license  not  required 

For  own  consumption,  not  exceeding  $600 

Value  and  quantity  of,  estimated  by  actual  sales 

When  removed  for  consumption,  by  market  value  of  like  goods. 
Manufactured  from  materials,  duty  paid  or  exempt,  wliere  in- 
creased value  does  not  exceed  five  per  centum 

In  reference  to,  printed  since  Aug.  31,  upon  cloths  manufactured 

previous  to  Sept.  1,  1863  (Decision  No.  5) 

In  regard  to  tax  upon,  manufactured  since  Aug.  31,  and  deliv- 
ered upon  contracts  made  prior  to  July  1,  1868  (Decision  No.  6) 
Concerning  the  taxable  value  of,  sold  at  other  places  than  the 

places  of  manufacture  (Decision  No.  69) 

Manufactured  and  removed  prior  to  Sept.  1,  1862,  letter  relating 

to,  April  3,  1863 

Grindstones 

Gunpowder  and  all  explosive  substances,  not  over  18  cents  per  lb. . . . 


Tax.  Page 

52 
53 

59 


77 
77 
80 
80 
93 
93 
93 
95 
152 
57 
220 
241 
58 


5  per  ct. 
3  per  ct, 

$0   05 

10 
15 


05 

3  per  ct 

25 
05 

4  per  ct, 

3  per  ct, 
03 


exempt. 
Uo 


exempt. 


exempt. 


exempt. 
05 


54 

54 
54 
54 
54 

54 

111 
54 

57 
65 
59 
57 
57 
58 
58 
60 
62 
110 
5 
5 

no 

49 
63 
53 
53 

128 

216 

217 

249 


ANALYTICAL    INDEX. 


335 


Gunpowder,  etc.,  above  18  cents  and  not  exceeding  30  cents  per  lb. . . 

Above  80  cents  per  lb.,  per  lb 

Gutta  percha,  manufactures  of,  not  otberwise  provided  for 

Gj-psum  not  regarded  as  a  manufacture 

H 

Harness,  from  bides  east  of  Cape  of  Good  Hope,  per  lb 

Leather,  per  lb 

And  upper  leather,  in  regard  to  (Decision  No.  3i) 

Hats,  in  reference  to  the  tax  on  (Decision  No.  50). . .' 

Hemp,  manufactures  of,  not  otherwise  provided  for 

Hog  skins,  tanned  and  dressed,  ad  valorem 

Hogs,  exceeding  6  months  old,  slaughtered  for  sale,  more  than  20  in 
any  one  year  (Amended),  per  head 

Slaughtered  for  one's  own  consumption  (Amended) 

Exceeding  100  lbs.  in  weight,  without  regard  to  age,  duty  re- 
duced to,  each 

Less  than  100  lbs.  in  weight 

For  one's  own  consumption,  not  exceeding  six,  each 

Hollow  ware,  iron,  per  ton  of  2,000  lbs 

Hoops  not  regarded  as  a  manufacture , 

Hoop  skirts,  materials  for  manufacture  of,  exclusively,  unfitted  for 

other  use 

Horn,  manufactures  of,  not  otherwise  provided  for 

Horned  cattle,  exceeding  18  months,  slaughtered  for  sale,  per  head 
(Amended) 

Under  18  months,  slaughtered  for  sale,  per  head  (Amended)  .... 

Cattle  slaughtered  for  own  consumption  (Amended) 

Cattle  slaughtered,  duty  reduced,  per  head 

Cattle  slaughtered  for  own  consumption,  not  exceeding  six 

Horse-skins,  tanned  and  dressed,  ad  valorem  duty 

Horse  dealers  detined  ;  for  each  license 

Shoes,  per  ton 

Shoes,  where  duty  has  been  actually  paid  upon  the  iron,  an  addi- 
tional duty  only,  pei*  ton 

Hose,  conducting,  all  kinds,  ad  valorem  duty 

Hotels,  inns,  taverns,  what  regarded  as  such 

Where  the  yearly  rental  shall  be  $10,000  or  more,  for  each 
license 

Where  65,000  and  less  than  $10,000 

Where  §2,500  and  less  than  $5,000 

Where  SI  ,000  and  less  than  $2.500 

Where  S500  and  less  than  S1,0()0 

Where  SoOO  and  less  than  S500 

Where  SlUO  and  less  than  $300 

Where  less  than  $100 

Penalty  for  fraud  or  collusion  in  return  of  actual  rent 

iteepers  of,  having  license,  do  not  require  tobacconists'  license. . 

Not  to  sell  liquor  to  he  taken  off  the  premises 

Not  required  to  take  out  license  as  tobacconists 

Concerning  license  of  (Decision  No.  104) 

I. 

Imported  materials,  when  exempt  from  duty 

Income,  upon  annual  gains  or  profits,  of  every  person  residing  in  the 
United  States  exceeding  SGOO,  and  not  exceeding  $10,000,  on 
excess  over  S600 

Exceeding  $10,000,  on  excess  over  $600 

Annual,  upon  any  property,  etc.,  owned  by -any  citizen  residing 
abroad  not  in  the  employ  of  the  United  States  Government. .  . . 

Taxes  lawfully  assessed  upon  sources  of  income  to  be  deducted 
from  estimate 

From  sources  which  have  been  assessed  and  have  paid,  to  be  de- 
ducted from  estimate 


$0  01 

.-^rt 

06 

66 

3  per  ct. 

59 
60 

,005 

57 

,007 

68 

215 

239 

3  per  ct. 

4  per  ct. 

59 

58 

10 

62 

exempt. 

02 

06 

110 

exempt. 

110 

exempt. 
1  50 

110 

57 

60 

exempt. 
3  per  ct. 

128 
69 

30 

62 

05 

62 

exempt. 

62 

20 

110 

exempt. 

110 

4  per  ct. 
10  00 

58 
46 

2  00 

1U9 

50 

109 

3  per  ct. 

58 
45 

"200  00 

44 

100  00 

44 

75  00 

44 

50  00 

44 

25  00 

44 

15  00 

44 

10  00 

45 

5  00 

45 

45 

46 

108 

3  per 
5  per 


5  per  ct. 


127 


336 


ANALYTICAL    INDEX. 


Income,  upon  what  time  to  be  assessed,  levied,  and  collected 

Derived  from  interest  upon  United  States  securities,  duty  upon, 
not  exceeding 

Duties  payable  on  or  before  30th  June,  1863,  and  in  each  year 
thereafter  until  and  including  186G 

When  5  per  cent,  penalty  to  be  levied,  in  addition  for  non-pay- 
ment of  tax  

Tax  with  interest,  penalty  and  costs  a  lien 

Commissioner  to  issue  a  warrant  for  a  levy  in  case  of  default  to 
pay  tax  upon 

All  persons  of  lawful  age,  guardians  and  trustees  to  make  return  of 

Assessors  to  assess  in  case  of  neglect  or  refusal  to  make  retiu-n  of 

Assistant  Assessor  may  increase  amount  of  return  of,  when  under- 
stated   , 

Oath  of  party,  guardian  or  trustee,  permitted 

{Section  Ul  amended  by  striking  out  the  word  "gas,"  and  "or  on 

any  articles  manufactured" 

Income  tax,  when  due  and  payable  (Series  I.,  No.  5) 

lleturn  of  (Blank  Form  No.  24) 

Additional  to  Llank  Form 

In  regard  to  tax  upon  trust  funds  (Decision  No.  88) 

1'ax,  regulations  for  the  assessment  of 

Afddavits  relating  to  forms  of 

Shall  be  included  in  the  annual  list 

lient  of  residences  actually  paid  to  be  deducted  from 

What  may  be  deducted  from  rent  received 

Cost  of  new  structures  or  improvements  not  to  be  deducted. . 

Interest  paid  on  incumbrances  on  dwelling  or  estate  may  be 
deducted 

Detailed  statement  of  sources  of 

Of  deductions  authorized  to  be  made 

Indemnity  awarded  for  injuries  by  Sioux  Indians,  stamp  duty 

India-rubber,  manufactures  of,  not  otherwise  provided  for 

Inns;  see  "Hotels." 

Informers  to  have  a  moiety  of  fines,  penalties,  etc 

Inspectors  of  spirits  to  be  appointed  by  Collectors ? 

Oath,  fees,  duties,  etc 

Fees  paid  by  owners  of  spirits 

Penalty  for  fraudiUent  marking 

Of  manufactured  tobacco,  to  be  designated  by  Collectors 

To  inspect  all  manufactured  tobacco  before  removal 

Owner  of  tobacco  inspected  to  pay  fees  of  . . .    

In  regard  to,  instructions  of  Commissioner  (Series  I.,  No.  4) 

Form  of  oath  of  (Series  I.,  No  4) 

Instructions  of  the  Commissioner,  Series  I. ,  No.  4 

Series  I. ,  No.  5 

Invoice  of  fermented  liquor  and  permit,  to  remove  fur  storage  or  sale 

Instructions  in  relation  to  (Series  I. ,  No.  4) 

Blank  Form  of  (No.  29) 

Of  oil  or  spirit,  and  removed  for  export 

Blank  Form  of  (No.  31) 

Insurance  companies — fire,  marine,  life,  inland,  stock,  and  mutual,  on 
all  dividends,  and  sums  added  to  surplus  or  contingent  funds. . 

Life,  duties  not  due  till  dividends  payable 

To  cleduct  tax  from  all  payments ...    

To  make  list  within  thirty  days,  and  render  statements  every  six 
monlh.s  to  Commissioner 

To  pay  duties  upon  rendering  statement 

Inlantl  or  maiine,  and  agents  of  foreign,  upon  gross  receipts  for 
premiums  or  assessments,  quarterly 

Or  their  agents  (except  life),  and  agents  of  foreign,  to  make  quar- 
terly accounts,  and  pay  duties  to  the  Commissioner 

Life,  on  each  policy,  ur  instrument  of,  when  the  amount  insured 
not  exceeding  $1,0U0,  stamp  duty 

Exceeding  $1,000,  not  exceeding  S.j,000 

Exceeding  S5,l00,  stamp  duty 


Tax.    Page 


1  }^  per  ct. 


';5 

304 
116 
59 

26 

30 

30 

31 

31 

129 

129 

130 

140 

140 

133 

143 

3G 

136 

169 

33 

71 

66 
66 
66 

67 
67 


none 
3  per  ct. 


3  per  ct 


1  per  ct. 


$0  25 

50 

1  00 


ANALYTICAL    INDEX. 


337 


Ins  companics-^marine,  inland,  and  fire,  on  each  policy,  stamp  duty 

Agents,  for  each  license 

Wlio  regarded  as  such 

Insurance  agents— no  license  required  where  receipts  less  than  $600 
per  annum 

Concerning  insurance  agents  (Decision  No.  86) 

Against  injury  to  travelers,  on  gross  receipts 

Insurance  companies,  upon  tickets  or  contracts  to  travelers,  stamp  duty 

On  policy,  premium  not  exceeding  $10,  stamp  duty 

On  assignment  of  policy,  stamp  duty  same  as  original 

Companies,  quarterly  returns  by  (Blank  Form  No.  1) 

Companies,  in  regard  to   (Decision  No.  2'J) 

Companies,  concerning  (Decision  No.  65) 

Life  policies,  in  reference  to  (Decision  No.  25) 

Iron,  manufactures  of,  not  otherwise  provided  for 

Advanced  beyond  slabs,  blooms,  or  loops,  and  not  beyond  bars  or 
rods,  per  ton 

Band,  hoop,  and  sheet  iron,  not  thinner  than  No.  18  wire  giiage, 
per  ton 

Thinner  than  No.  18  wire  guage,  per  ton 

Plate,  not  less  than  one-eighth  of  an  inch  in  thickness,  per  ton . . 

Railroad,  re-rolled,  per  ton 

Less  than  one-eighth  of  an  inch  in  thickness,  per  ton 

Cut  n:viiS  and  spikes,  per  ton 

Bars,  rods,  bands,  hoops,  sheets,  plates,  nails,  and  spikes,  manu- 
factured from  iron,  upon  which  the  duty  of  $1  50  has  been 
levied  and  paid,  subject  to  an  additional  duty  of,  per  ton 

Cast,  u-sed  for  bridges,  buildings,  or  other  permanent  structures, 
per  ton 

Pig  and  other,  not  advanced  beyond  slabs,  blooms,  or  loops,  not 
regarded  as  manufactures 

Castings,  exceeding  10  lbs.  in  weight,  each,  not  otherwise  pro 
vided  for,  per  ton 

Castings,  in  relation  to  (Decision  No.  8) 

Cast,  used  for  permanent  structures  (Letter,  April  3,  1863) 

(Letter,  April  9,  1863) 

Ivory,  manufactures  of,  if  not  otherwise  provided  for 


Jacks  and  stallions,  for  license 

Jewelry,  any  person  who  peddles,  for  each  license 

Diamonds,  emeralds,  and  all  other,  ad  valorem 

Job  printers,  relating  to  the  business  of  (Decision  No.  42) . 
Jugglers  shall  pay  for  each  license 

Persons  who  perform  by  sleight  of  hand,  regarded  as. 
Judgment,  Assessors,  imder  Section  70,  form  of  (No.  10) . . 
Jute,  manufactures  of,  not  otherwise  provided  for 


K. 

Keeper  of  goods  seized,  form  of  appointment  of  (No.  7). . 
]\.id  skins,  curried,  manufactured,  or  finished,  ad  valorem. 

•   The  price  at  which  usually  sold,  their  value 

Knitted  fabrics,  thread  manufactured  exclusively  for 


L. 

Ligcr  Beer,  same  as  "Ale." 

Lambs,  slaughtered  for  sale,  per  head 

l«ind  warrant  brokere,  for  each  license 

Who  regarded  as  such 

Lixrd  oil,  per  gallon 

Manufacturers  subject  to  the  provisions  relating  to  distillers. 
Ija\vy'ers,  for  each  license 

Who  deemed  to  be  such 


Tax.     Fnfee 

m  2.5 

«.'» 

10  00 

10.) 

10(J 

lOt; 

25U 

1  per  ct. 

11:; 

none. 

113 

10 

11.) 

11'. 

229 

246 

'I'M) 

o  per  ct. 
1  50 

1  50 

2  00 

1  50 
75 

2  00 
2  00 


50 
1  00 


1  50  1110 
J218 
296 


3  per  ct. 


10  00 

25  00 

3  per  ct. 

20  00 


4  per  ct. 


03 
25  00 


10  00 


110 

'  49 
4« 


22 


338 


iJSALYTICAL    IKDEX. 


Lawyers,  see  "Attorney." 

Do  not  require  additional  license  beyond  the  limits  of  the  district. 

In  reference  to  (Decision  No.  10) 

Lead,  manufactures  of,  not  otherwise  provided  for 

White,  per  100  lbs -.  •  • 

Lease  for  rent  of  any  land,  tenement,  or  portion  thereof,  for  a  period 

not  exceeding  three  years,  stamp  duty 

For  a  period  exceeding  three  years,  stamp  duty 

Assignment  of,  same  duty  as  on  original 

Leather,  bend,  butt,  per  lb 

Enameled,  per  square  foot 

Enameled  skirting,  per  square  foot 

Harness,  per  lb.    •  ■ 

Harness,  from  hides  imported  east  of  Cape  of  Good  Hope,  per  lb. 

Ottal,  per  lb 

Oil  dressed,  per  lb 

Oil  dressed,  manufactured  into  articles,  on  which  the  tax  was 

paid  before  so  manufactured,  on  the  increased  valuation 

Patent,  per  square  foot 

Patent  japanned  split,  for  dashers,  per  square  foot 

Kough,  from  hides  imported  east  of  Cape  of  Good  Hope,  per  lb 

Rough,  all  other,  hemlock  tanned,  per  lb 

Rough,  tanned  in  whole  or  in  part  with  oak,  per  lb 

Sole,  from  hides  imported  east  of  Cape  of  Good  Hope,  per  lb. . 

Sole,  all  other  hemlock  tanned,  per  lb 

Sole,  tanned  in  whole  or  in  part  with  oak,  per  lb 

Tanned  calfskins,  each 

Upper,  finished  or  curried,  except  calfskins,  from  leather  tanned 
in  the  interest  of  the  parties  iinishing  or  currying,  not  taxed 

in  the  rough,  per  lb 

Manufactures  of,  not  otherwise  provided  for 

Concerning  the  tanning  of  (Decision  No.  2) 

In  reference  to  tanning,  and  making  shoes  (Decision  No.  3)  . 

Relative  to  tanned,  when  curried  or  hnished  (Decision  No.  81) 

Legacies,  arising  from  personal  property  exceeding  $1,000  in  actual 

value,  to  lineal  issue  or  lineal  ancestor,  brother  or  sister,  for 

each  $100,  tax  

To  descendant  of  brother  or  sister,  for  each  $100,  tax 

To  brother  or  sister  of  father  or  mother,  or  descendant  from 

either,  tax 

■■    To  brother  or  sister  of  grandfather  or  grandmother,  or  a  descend- 
ant from  eitlier,  tax 

To  any  other  degree  of  collateral  consanguinity,  or  to  a  stranger 

in  blood,  or  to  a  body  politic  or  corporate,  tax 

Passing,  by  will  or  by  statute,  to  husband  or  wife 

Tax  to  be  a  lien  on  property  of  deceased 

Executor,  etc. ,  to  pay  the  tax  before  distribution 

Executor,  etc.,  to  furnish  Assistant  Assessor  with  list,  etc.  , 

Form  of  such  list  (Blank  Form  No.  35) 

Penalty  for  neglect  or  false  return 

Penalty  for  refusing  to  exhibit  records,  files,  etc 

.Legal  documents,  see  "  Writs." 

Letters  of  credit,  see  "Bills  of  Exchange,  Foreign." 

Letters  of  administration,  or  Probate  of  will,  where  the  estate  or 

effects  to  be  sworn  or  declared  not  to  exceed  the  value  of 

$2,500,  stamp  duty 

To  exceed  $2,500  and  not  exceeding  55,000 

To  exceed  ^•5,000  and  not  exceeding  $20.000 

To  exceed  $20,000  and  not  exceeding  $50,000 

To  exceed  $50,000  and  not  exceeding  $100,<)00 

To  exceed  $100,000  and  not  exceeding  $150,000 

For  every  additional  $50,000,  or  fractional  part  thereof 

Licenses  for  distilling,  how  obtained  from  Collector 

No  person  to  carry  on  any  trade  or  occupation  until  a  license  has 

been  obtained 

How  to  make  application  for,  an  si  obtain 


Pago 

126 


3  per  ct. 

$0  25 

5(1 
1  UU 

01 
,005 

,00: 

,00' 

,005 

,00.] 

0:J 

3  per  ct 
,005 
,004 

,00. 

,00' 
0 

,005 
01 
01 
06 


01 
3  per  ct 


1  5U 


4  00 

5  (iO 
exempt. 


59 
56 

85 
ho 
Ho 
58 
57 
57 
58 
57 
58 
58 

59 
57 

57 
57 
58 
58 
57 
58 
58 


50 

87 

1  CO 

87 

2  00 

88 

5  00 

88 

10  OU 

88 

20  00 

88 

10  00 

88 

28 

39 

39 

ANALYTICAL   INDEX. 


339 


License,  penalty  for  carrying  on  trade  without  (Aiucndcd) 

Contents  of  every  license 

Must  be  taken  out  for  each  trade  at  same  place 

May  be  indorsed  by  the  Collector,  to  whom,  etc 

Not  required  for  sale  of  goods  where  manufactured 

Not  to  be  construed  against  State  laws 

To  be  assessed  on  first  Jlonday  of  May 

To  continue  in  force  until  1st  May  next  succeeding 

Granted  after  1st  May  to  expire  1st  May  following,  and  to  be 
dated  first  day  of  month  when  issued,  and  pay  a  ratable  pro- 
portion   

Unexpired  on  1st  May,  1863,  the  holder  shall  be  assessed  on 
ratable  proportion  for  time  between  expiration  of  license  and 

1st  May,  1864 

Penalty  for  knowingly  carrying  on  trade  or  business  without. . . . 

Auctioneer's,  limited  to  district  where  granted 

Lawyer's,  physician's,  surgeon's,  or  dentist's,  not  limited 

May  be  transferred  to  other  premises 

Mode  of  transfer,  instructions  (Series  I.,  No.  4) 

Instructions  respecting  application  for  (Series  I.,  No.  4) 

Application  for  (Blank  Form  No.  11) 

In  relation  to  tran.sfer  of  (Series  I.,  No.  5) 

Instructions  ia  relation  to  assessment  and  collection  of  tax  for 

(Series  I. ,  No.  5) 

Manufacturer's,  in  reference  to  where  should  be  taken  out  and 

tax  paid  (Decision  No.  4) 

For  members  of  a  copartnership  (Decision  No.  9) 

Lawyer's,  in  reference  to  (Decision  No.  10) 

Kequired  for  any  business  named  in  the  Act,  if  a  person  makes 

public  that  he  is  engaged  therein  (Decision  No.  10) 

In  reference  to,   of  market   men  and  other  dealers    (Decision 

No.  11) .._. 

Liability  of  collectors  of  rents  (Decision  No.  12) 

In  regard  to  rectifier's  (Decision  No.  15) 

Peddler's,  defining  who  must  have  (Decision  No.  28) 

Vessel's,  where  shall  be  taken  out  (Deci.4on  No.  24) 

Produce  dealer's,  in  reference  to  (Decision  No.  33 ) 

Publisher's,  in  relation  to  (Decision  No.  41 ) 

Job  printers,  lithographers,  and  engravers  not  liable  to  (Decision 

No.  42) 

For  buildings  used  as  theaters,  relative  to  (Decision  No.  52) .... 
To  dealers  on  vessels,  rafts,  etc.,  concerning  (Decision  No.  68)  . 
Peddlers,  itinerant  venders  of  maps,  etc.  (Decision  No.  78)  ... . 
Peddlers  must  obtain,  of  Collector  in  whose  district  they  reside, 
one  for  the  United  States  where  local  laws  do  not  prohibit  (De 

cicion  No.  78) 

Picgulation  concerning  (Decision  No.  94) 

Concerning  the  transfer  of  (Decision  No.  103) 

Hotel  keepers  and  liquor  dealers,  concerning  (Decision  No.  104) 

Table  of  amounts  for  fractional  parts  of  a  year 

Letter  relating  to,  April  4,  1863 

Lien  on  manufacture,  when  it  takes  effect  (Series  I.,  No.  5) 

Of  the  Government,  precedence  of  (Series  I.,  No.  5) , 

Liens,  relating  to,  and  to  seizure  and  sale  of  perishable  articles,  April 

4th,  1863 

liime  not  regarded  as  a  manufacture . . 

Linseed  oil,  tax  on,  per  gallon 

Manufacturers  of,  subject  to  provisions  relating  to  dibtiUers  of 

*  spirituous  liquors 

Liquors,  wholesale  dealers  in,  for  each  license  (Amended) 

Wholesale  dealers  in,  who  shall  be  regarded  as  such  (Amended) . 

_  Distillers  and  brewers  not  regarded  as  such 

'  Shall  pay  for  each  license  the  amount  required  for  wholesale 

dealers,  in  Act  of  March  3,  1863 

Who  rer^uired  to  talce  out  such  license 

Distillers  or  brewers  do  not  require  this  license 


rago 
40 
40 
41 
41 
4 'J 
49 
121 
121 


121 


$0  02 


100  00 


121 
126 
126 
126 
126 
138 
134 
166 
145 

143 

216 
218 
2PJ 

219 

220 
220 
222 
226 
227 
230 


265 
272 
272 
291 
295 
152 
154 
294 
294 
60 
54 

129 
42 
42 
42 

107 
108 
108 


340 


ANALYTICAL    I^'DEX. 


Liquors,  rettiil  dealers  hi,  including  distilled  spirits,  fermented  liquors, 
and  wines,  for  each  license  (Amended) 

Who  shall  be  regarded  as  such  (Amended) 

Not  authorize  to  be  drank  on  the  premises 

For  each  license 

Who  shall  be  regarded  as  such 

Distillers  or  brewers  do  not  require  this  license 

Not  authorize  the  sale  of  liquors,  etc. ,  to  be  drank  on  the  premises 

Liquors,  malt,  proved  to  have  been  manufactured  before  September 

1st,  1862 

Fermented,  till  April  1st,  1864,  per  barrel  of  31  gallons,  tax 

In  reference  to  sale  of  ( Decision  No.  18) 

Liquor  dealers,  concerning  license  of  (Decision  No.  154) 

Lists,  to  be  made  by  persons,  etc.,  liable  to  duty 

For  delivering  false  or  fraudulent 

Of  non-residents 

Of  property  being  in  other  districts 

Of  non-residents,  o^yning  property  in  the  district 

Alphabetical,  of  persons  liable 

Assistant  Asses.sors  to  make  two  general  lists 

To  be  delivered  to  the  Assessor  as  they  become  due 

Assessors  to  advertise  when  and  where  may  be  examined 

To  be  open  for  examination  for  fifteen  days  after  notice 

Assessors  to  submit  for  inspection 

Assessors  to  make  out  immediately  after  hearing  appeals 

Assistant  Assessors  to  furnish  to  Collectors  within  ten  days 

Assistant  Assessors  to  transmit,  of  non-residents 

Forfeit  of  Assessors  in  default 

Oollector  to  give  three  receipts  for 

Within  ten  days  after  receipt  of  annual,  Collector  to  advertise 
time  and  place  for  payment 

Guardians  and  trustees,  to  render  to  Assistant  Assessors 

Instructions  relating  to  annual  and  other  lists  (Series  I.,  No.  5). . 

Lithographers,  in  reference  to  the  business  of  (Decision  No.  42) 

Livery  stable  keepers,  for  license 

VVho  fhall  be  regarded  as  such 

Do  not  require  additional  license  as  horse-dealers 

Lottciy  ticket  deali-rs,  for  each  license 

Who  deemed  to  l)e  such  under  this  act 

Tickets,  on  and  after  May  1st,  1863,  to  be  stamped 

In  default  thereof,  penalty  fifty  dollars 

Purchasers  of,  not  stamped,  may  recover  within  three  years  there- 
after twice  tiie  amount  paid,  with  costs 

Lottery  tickets,  or  fractional  parts,  when  not  exceeding  one  dollar  ui 
amount,  or  in  retail  price 

Exceeding  one  dollar,  for  each  additional  dollar,  or  fractional  part 
thereof 

Not  authorized,  etc.,  where  prohibited  by  local  law 

Nothing  in  this  act  to  prevent  any  local  tax 

Lubricating  oil,  manufacturers  of,  subject  to  provisions  relating  to 

distillers  of  spirituous  liquors 

Lumber,  not  regarded  as  a  manufacture 

M. 

Magazines  not  regarded  as  a  manufacture 

See  "Advertisements." 

;Malt  not  regarded  as  a  manufacture 

iUaniicst  of  the  cargo  of  any  ship,  vessel,  or  steamer  for  a  foreign  port. 
if  the  registered  tonnage  does  not  exceed  300  tons,  stamp  duty 

Exceeding  300  tons  and  not  exceeding  GOO  tons 

I'lxceeding  600  tons 

To  any  port  in  British  North  America 

Manufacturers,  whose  sales  exceed  $1,000  per  annum,  for  license 

Who  regarded  as  such 

License  not  required  for  sale  of  goods,  etc.,  where  made 


$20  CO 


exempt. 
CO 


10  00 


10  00 


i:o 


119 

119 

22^ 

272 

0 

11 

12 

12 

lo 

T! 

13 

13 

14 

14 

14 

15 

lo 

l") 
1") 

V> 

17 
73 
143 

"47 
47 

10; 
106 
111 
111 


1  00 

85 

3  00 

85 

5  00 

80 

exempt. 

■87 

10  00 

48 

48 

43 

ANALYTICAL    IXDEX. 


3il 


Manufacturers  of  agricultural  tools  and  implements,  stoves,  hollow 
ware,  brooms,  wooden  ware,  powder,  and  producers  of  garden 
seeds  require  no  additional  license  for  sales  in  other  places  at 
wholesale •  •  • 

To  make  returns  of  products  and  sales  within  ten  days  after  first 
day  of  each  and  every  month 

Must  pay  duties  monthly  to  the  Collector  on  or  before  a  day  pre 
scribed  by  the  Commissioner 

Regulations  prescribed  by  the  Commissioner  (Series  I.,  No.  4)  . . , 

Finishers  of  fabrics  of  cotton,  wool,  etc.,  considered  the  manu 
facturers  thereof 

Remedy  for  neglect  to  pay  duties  within  ten  days  after  demand. 

Paying  the  tax  on  goods  made  on  commission  may  have  lien .... 

Forfeiture  of  goods,  etc.,  for  neglect  or  refusal  to  pay  duties 

Violation  of,  or  refusal  to  comply  with,  68th  section,  cause  for 
seizure,  and  fine  of  S500 

License  required  to  manufacture  for  another  person 

Of  lard,  lubricating,  and  linseed  oil  subject  to  provisions  relating 
to  distillers 

The  Provisions  relating  to  returns  by,  extended  to  producers  of 
articles  in  Section  75 

Monthly  return  of  (Blank  Form  No.  3) 

Notice  by  (Blank  Form  No.  Fi) 

Monthly  declaration  (Blank  Form  No.  3-1) 

In  reference  to  place  where  liccnsa  should  be  taken  out  and  tax 
paid  (Decision  No.  4) 

Of  clothing,  in  reference  to  (Decision  No.  7) 

Ralating  to  agents  of  (Decision  No.  40) ._ 

And  employees,  under  the  proviso  to  Section  73,  in  regard  to 
(Decision  No.  46) 

Of  cigars,  in  reference  to  (Decision  No.  48) 

Of  cabinet  ware  and  furniture,  in  regard  to  (Decision  No.  55)  . . . 

Of  stone,  marble,  and  slate,  concerning  (Decision  No.  56) 

Manufactures  for  own  use  or  consumption,  except  liquors  and  tobacco 
not  exceeding  $600  per  annum 

Where  one  party  furnishes  the  material  and  employs  another  to 
manufacture,  no  exemption 

Duties  on,  to  be  paid  by  manufacturer  or  producer 

Value  and  quantity  of,  subject  to  duty,  to  be  estimated  by 
actual  sales 

Where  removed  for  consumption,  etc.,'  by  market  value 

Not  otherwise  provided  for 

Duty  on  such  as  not  removed  prior  to  Aug.  1,  1862 

Of  cotton  exported,  where  duty  upon  the  cotton  has  been  pre- 
viously paid,  additional  drawback 

Of  proprietary  articles  intended  for  exportation,  in  bonded  ware- 
houses No.  2 

Every  article  used  in  such 

Imported  materials  used  in  such,  when  to  be 

Materials  for,  of  hooped  skirts  exclusively 

Of  cordials  and  liquors  from  duty-paid  domestic  spirits,  allowed 
drawback 

Demand  for  tax  on  (Blank  Form ) 

Each  particular  taxed  for  its  value  (Decision  No.  I) 

Li  regard  to  tax  upon,  produced  since  Aug.  31,  and  delivered 
under  contracts  of  sale  made  prior  to  July  1,  1862  (Decision 
No.  6) 

Of  alcohol  from  whisky  distilled  and  removed  prior  to  Sept.  1 , 
1862  (Decision  No.  17) 

Of  clothing,  relative  to  tax  on  (Decision  No.  36) 

Defining  the  place  of  (Decision  No.  49) 

When  shooks  and  lumber  to  be  taxed  as  (Decision  No.  60) 

Of  tobacco,  deductions  allowed  upon  (Decision  No.  62) 

The  taxation  of,  concerning  (Decision  No.  71) 

Of  patented  articles,  in  regard  to  (Decision  No.  77 ) 

Removed  for  consumption  or  use,  how  assessed  (Decision  No.  79) 


Pag« 


47 
50 

50 

139 

50 
50 
51 
51 

52 
109 

129 


167 
17-1 

216 

217 
234 


238 
241 
242 


exempt. 


exempt, 
exempt. 


127 
127 
127 

12« 

130 
180 
214 


231 
239 
244 
245 
250 
254 
255 


342 


AJSTALYTICAL    INDEX. 


Manufactures  of  medicines,  etc.,  in  bonded  warehouses,  for  exporta 

tion  (Decision  No.  101) 

Of  sails,  tents,  awnings,  and  bags  (Decision  No.  102) 

Maps  not  regarded  as  a  manutacture 

Market  men,  in  reference  to  (Decision  No.  11) 

Marble,  not  regarded  as  a  manufacture 

Concerning  manufactures  of  (Decision  No.  56) 

Marine  insurance  companies  ;  see  "Insurance." 

Protest,  stamp  duty 

Engines,  concerning  (Decision  No.  72) 

Engines,  ad  valorem  duty 

IMarliet  men,  and  other  dealers,  in  reference  to  (Decision  No.  11)  . . . . 
^Marshal  of  the  district  to  levy  and  collect  from  delinquent  Collector. . 

To  make  deed  to  the  purchaser 

Jlattresses,  liable  to  taxation  as  manufacture  (Decision  No.  55) 

Measurement,  certificates  of,  stamp  duty  ...   

Meats,  preserved,  ad  valorem  duty 

Medicinal  waters  ;  see  "Mineral  Waters." 

Medicines  ;  see  Scliedule  C 

Intended  for  exportation,  how  manufactured,  etc.,  without  duty. 

Offered  for  sale  after  Sept.  30,  1863,  must  have  stamps 

Regulations  concerning  the   manufacture  of,  in  bonded  ware- 
houses, for  exportation  (Decision  No.  101) 

Bond  of  manufacturer  of,  etc.,  in  a  bonded  warehouse 

Metal,  yellow  sheathing,  in  rods  or  sheets,  ad  valorem  duty 

Milliners,  custom  work,  to  amount  of  Si, 000 

For  excess  beyond  $1,000,  ad  valorem  duty 

Mineral  coal,  except  pea  coal  and  dust,  coal  per  ton 

Mineral  waters,  for  each  bottle  containing  not  more  than  one  quart. . 

Containing  more  than  one  quart,  per  bottle 

Defined  to  be  waters  from  springs  impregnated  with  minerals. .  . 
Mining  and  other  companies,  owning  or  possessing  any  railroad  or 

canal  (Decision  No.  1)8) 

Morocco  skins,  cured,  manufactured,  or  finished,  ad  valorem  duty.  . . 
Mortgage  of  property,  or  personal  bond  for  the  payment  of  money  ex- 
ceeding $100  not  exceeding  S500  (Amended) 

Exceeding  S500  and  not  exceeding  SI, 000  (Amended) 

Exceeding  $1,000  and  not  exceeding  #2,500  (Amended) 

Exceeding  $2,500  and  not  exceeding  §5,000  (Amended) 

Exceeding  $5,000  and  not  exceeding  $10,000  (Amended) 

Exceeding  $10,000  and  not  exceeding  $20,00J  (Amended) 

For  every  additional  $10,000,  or  fractional  part  thereof,  in  excess 
of  S20",000  (Amended) 

Assignment  of,  stamp  duty  equal  to  that  on  original  instrument. 

In  lieu  of  duties  imposed,  upon  every  sum  of  $200,  or  fractional 
part  thereof,  stamp  duty 

None  required  to  pay  more  stamp  duty  tlian  $1,000 

Upon  any  bond  or  note  secured  by,  but  one  stamp  duty  required. 
Mustard,  ground,  per  lb 

All  imitations  of,  per  lb 

Seed  oil,  per  gallon 

Mutual  insurance  companies  ;  see  "  Insurance." 


Tax.     Page 


270 
271 

60 
220 

60 
242 


Nails,  cut,  per  ton 

Navigation  companies  ;  see  "  Canal." 

New  Alexico,  direct  tax  of,  credited 

Newspapers  not  regarded  as  a  manufacture 

Publishers  to  pay  to  Collector  the  amount  of  duties 

In  relation  to  (Decision  No.  25) 

See  "  Advertisements." 
Non-residents,  Assistant  Assessors  to  make  lists  for 

Alphabetical  lists  of,  owning  property 

Note,  deposit,  to  mutual  insurance  companies,  on  which  policies  have 
been  or  are  issued 


$=0  25 
3  per  ct. 


none. 
5  per  c 


1  per  ct 

exempt 

1  per  ct. 

03 

01 

02 


4  per  ct 

50 

1  00 

2  00 
5  00 

10  00 
15  00 

10  00 


exempt. 


87 
251 
109 
220 

23 

24 
241 
116 

57 


127 

270 

189 
109 
109 
109 
54 
109 
109 
109 

269 
58 


lie 


ANALYTICAL    INDKX. 


343 


Note,  promissory,  stamp  duty  same  as  "Bills  of  Exchange  (InUml"). 

Deliued,  Schedule  B,  Section  110  (Amended) 

Notices,  lawful  if  written,  or  parti}'  written  and  printed 

To  persons  who  neglect  to  pay  taxes,  how  served 

And  demands,  instructions  to  Collectors  relating  to 

Notices  and  accounts  of  articles  distrained  (Form  No.  8) 

Of  sale  of  real  estate  under  Section  21  (Form  No.  11) 

Notitication  of  the  Secretary  of  the  Treasury 

Nurserymen  and  tree-dealers  to  take  licenses  (Decision  No.  33) 

Nuts,  iron,  per  ton 

Where  duty  actually  paid  upon  the  iron,  additional  duty  only, 
per  ton 

0. 

Oath  of  Assessors  and  Assistant  Assessors,  form  of 

Certiticate  of 

Forfeiture  for  acting  without  having  taken 

Of  Inspectors 

Of  distiller,  to  verify  entries  in  his  books 

To  verify  entries  made  by  other  persons 

Manufacturer's,  to  be  prescribed  by  the  Commissioner 

Of  auctioneer,  to  his  return 

To  return  of  slaughtered  animals 

Of  owner,  etc.,  of  railroad,  steamboat,  ferry-buat,  or  bridge 

To  return  of  railroad  bonds,  dividends,  etc 

To  return  of  banks,  trust  companies,  and  savings  institutions  . . . 

Of  publishers  to  returns  of  advertisements 

Of  party,  or  guardian,  or  trustee,  that  he  or  she  was  not  possessed 
of  an  income  of  $600 

Of  executor,  etc.,  to  schedule  of  property 

Act  to  prescribe  oath  of  olEce,  July  2d,  1802 

To  be  preserved , 

False  swearing  in  taking,  to  be  perjury 

Form  of  oath  of  allegiance 

Who  may  administer  under  this  act  without  fees 

For  Assessor  and  Assistant  Assessors  (Blank  Form  No.  28) 

Of  applicant  for  permit  to  remove  tobacco  (Blank  Form) 

Of  inspector  of  tobacco  to  certiticate  of  inspection  (Blank  Form). 

Of  inspector  of  tobacco,  to  perform  duties  faithfully  (Blank  Fornij. 

Officers  under  this  act,  authorized  to  perform  duties  imposed  by  acl 

of  August  0,  1861 

Of  the  Government,  tax  on  salaries  over  $000 

Oil,  refined  coal,  how  may  be  removed  for  exportation 

All  animal,  pure  or  adulterated,  not  exempted  or  provided  for 
elsewhere,  per  gallon 

Illuminating,  refined,  produced  by  distillation  of  coal,  asphaltum, 
shale,  peat,  petroleum,  or  rock  oil,  and  other  bituminous  sub- 
stances, per  gallon 

Refined,  produced  by  distillation  of  coal  exclusively,  per  gallon. 

Distillers  of,  subject  to  provisions  applicable  to  distillers  of 
spirituous  liquors,  before  September  1,  1802 

Proved  to  have  been  manufactured 

Lard,  pure  or  adulterated,  per  gallon 

Linseed,  per  gallon 

Mustard  seed,  per  gallon 

All  vegetable,  not  exempted  nor  provided  for  elsewhere,  whether 
pure  or  adulterated,  per  gallon 

Red,  or  oleic  acid,  produced  in  the  manufacture  of  candles,  and 

used  in  manufacture  of  soap 

Order  for  the  payment  of  money  exceeding  $20,  at  sight  or  on  de- 
mand, stamp  duty 

Exceeding  $20,  same  as  "  Bill  of  Exchange  (Inland)." 
Oxide  of  zinc,  per  100  lbs 

Mixed  or  ground  with  linseed  oil  not  subject  to  additional  duty, 
when  duties  on  all  the  materiids  have  been  paid ' . 


$2  00 
69 


3  per  ct. 
02 


02 
02 
02 

02 

exempt. 

02 

$0  25 


I'agd 
81 
114 
1U4 
104 
153 
204 
207 
100 

2rJ0 

109 
109 


344 


AIsALYTICAL    INDEX. 


P. 

Packet  containing  medicines  or  preparations,  see  "  Bottles." 

Paints  and  painters'  colors,  dry  or  ground  in  oil,  or  in  paste  witli 

water,  not  otherwise  provided  for,  ad  valorem  duty 

Not  subject  to  adtlitional  duty  in  consequence  of  being  mixed  or 
ground  with  linseed  oil,  when  duties  have  been  paid  on  the 

materials 

Pamphlets,  see  "Magazines." 

Concerning  venders  of  (Decision  No.  78) 

Paper  of  all  descriptions,  including  pasteboard  and  binders' 

Manufactures  of,  not  otherwise  provided  for 

ParalJdne , 

Parasols  of  cotton,  silk,  or  other  material,  ad  valorem 

Of  Cotton,  silk,  or  other  material,  ad  valorem 

Partnerships,  in  relation  to  (Decision  No.  9)    

Passport,  on  every,  issued  by  Secretary  of  State,  minister,  or  consul, 

after  June  liO,  1862 

Collector's  receipt  tlrerefor,  to  be  forwarded  to  Secretary  of  state. 

Duplicate  receipt  for,  to  b j  transmitted  to  the  Assessor 

Pasbiige  ticket,  by  any  vessel  from  a  port  in  United  States  to  a  foreign 

port,  if  less  than  $oO  (Amended) 

Exceeding  ^oO  (Amended; 

Costing  ^bO,  or  less 

To  any  port  in  Britisli  Nortli  America 

Paste bi/aid  and  binders'  boards,  ad  valorem 

Patent  ageiits,  for  procuring,  for  each  license 

\Viio  shall  be  deemed  such 

Patent  leather,  see  "Leather." 

Patented  articles,  in  regard  to  the  manufacture  of  (Decision  No.  77). . 

Pawnbroker.'^,  for  each  license 

Who  shall  be  deemed  such 

Paymasters  and  disbursing  officers  under  United  States  Government, 

to  withhold  the  t;ix  in  adjusting  accounts 

lietiuu  by  (Blank  Form  Nt).  10) 

Instructions  to,  concerning  the  tax  on  salaries,  December  1, 1882. 

Pearl  barley  not  regarded  as  a  manufacture 

Peddlers,  at  retail,  when  traveling  with  more  than  two  horses,  for 

each  license 

With  two  horses,  2d  class 

With  one  h^rsj,  ou  class 

On  foot,  4th  cLx.ss 

Who  regarded  as  such 

By  one  or  more  original  package  or  piece,  at  one  time  to  same  person 

Of  newspapers,  Bibles,  or  religious  tracts 

Of  jewelry,  fur  each  license 

Deliuing  who  must  have  license  (Decision  Nq.  23) 

Must  obtain  license  where  they  reside  (Decision  No.  78) 

Venders  of  maps,  books,  etc.,  must  take  out  license 

License  of,  good  for  any  part  of  the  United  States 

.Peddling,  obtaining  subscriptions  to  books,  ma^JS,   etc.,    delivering 

them,  etc  ,  held  to  be ... .    

-Penalty  for  delivering  false  or  fraudulent  list 

For  swearing  or  aftirming  falsely  under  this  act 

For  false  or  fraudulent  marking  by  any  inspector 

For  carrying  on  trade  or  business  without  license 

•Oi  auctioneer  for  selling  at  priv^ate  sale  without  the  license  re- 
quired for  that  purpose 

On  hotels,  inns,  and  taverns  for  fraud  or  collusion  in  return  of 

actual  rent 

For  default  in  making  returns  of,  and  paying  duties  upon  auction 

sales  

For  fraud  or  evasion  in  return  or  payment  for  slaughtered  cattle, 

hogs,  and  sheep 

On  railroads,  steamboats,  ferry-boats,  or  toll  bridges,  for  attempt 
to  evade  payment  of  duties 


Tax.     Page 


5  per  ct. 


108 


255 

57 

3  per  ct. 

59 

exempt. 

hi 

5  per  ct. 

oti 

5  per  ct. 

110 

218 

S3  00 

oy 

oy 

140 

GO 

8G 

1  00 

8i) 

50 

114 

exempt. 

87 

3  per  ct 

o7 

lU  OU 

48 

48 

2-5i 

50  00 

4-i 

43 

69 

ItiG 

279 

00 

20  00 

47 

15  00 

47 

10  00 

47 

o  bO 

4/ 

47 

50  00 

47 

exempt. 

4/ 

2-3  UU 

47 

220 

255 

255 

255 

255 

11 

2»j 

31 

40 

41 

45 

GO 

03 

64 

ANALYTICAL   INDEX. 


34J 


Penalty  for  defaiilt  of  railroad  companies  in  making  returns 

Of  banks,  trust  companies,  etc.,  for  default  in  delivery  of  return; 

For  default  in  payment  of  duties 

For  neglect  or  refusal  of  publishers  to  pay  duties  on  advertise 
ments 

For  attempt  at  fraud  or  evasion  by  publishers 

For  non-payment  of  income  duties 

For  forging,  counterfeiting,  etc.,  stamps 

On  telegraph  companies 

On  express  companies 

For  removal  of  stamps  by  manufacturer  or  maker  from  articles 
in  Schedule  G 

For  selling  or  removing  any  article  in  Schedule  C,  before  stamping 

For  possession  of  articles  upon  Avhich  duties  are  imposed  with  de- 
sign of  evading  payment 

For  making,  selling,  etc.,  lottery  tickets  without  stamp 

Of  canal  or  turnpike  companies  for  default  of  return 

For  carrying  on  trade  or  business  without  license 

For  fraudulent  marking  of  any  package  of  tobacco,  etc 

Entry  of,  instructions  to  Assessors  (Series  I.,  No.  5) 

The  ten  per  centum  attaches  to  annual  lists  only 

Pensions,  applications  fur,  stamp  duty 

Pepper,  ground,  and  all  imitations  of 

Perfumery  and  cosmetics,  each  inclosure  of,  the  retail  price  or  value 
oi  which,  shall  not  exceed  25  cents,  stamp  duty 

Exceeding  25  cents,  but  not  exceeding  60  cents,  stamp  duty 

Exceeding  50  cents,  but  not  exceeding  75  cents,  stamp  duty 

Exceeding  75  cents,  but  not  exceeding  SI,  stamp  duty 

Exceeding  $1,  for  each  and  every  50  cents,  or  fractional  part 
thereof,  over  and  above  $1,  an  additional  stamp  duty  of 

Intended  for  exportation,  may  be  manufactured  in  bonded  ware- 
house  

May  be  removed  without  stamp  duty 

Whoever  offers  for  sale,  after  September  30,  1803,  to  be  regarded 
as  the  manufacturer,  and  subje:;t  to  the  liabilities,  etc.,  relating 
to  stamp  duties 

Bond  for  the  removal  of,  intended  for  export  (Form) 

Invoice,  oath  of  manufacturer,  etc. ,  and  permit  (Form) 

Permit  to  send  or  ship  distilled  spirits,  after  inspection,  out  of  the  dis- 
trict, within  the  United  States 

Not  to  be  granted  for  less  than  fifty  barrels 

Bill  of  lading  (Blank  Form  No.  33) 

To  remove  distilled  spirits,  or  refined  coal  oil  for  exportation,  ur 
re-distillation  for  exportation 

Not  granted,  where  duties  less  than  S3  00 

Nor  where  applicant  is  in  default 

(Clank  Form  No.  31) 

For  removal  of  ale,  beer,  etc.,  for  storage 

(Blank  Form  No.  29) 

To  remove  cotton,  after  payment  of  tax  (Blank  Form) 

Regulation  of  October  15,  18G2,  for  the  collection  of  the  tax  on 

Cotton 

Petroleum,  refined,  per  gallon 

Phial,  containing  medicines,  or  preparations,  see  "  Anodynes." 

Containing  perfumery  or  cosmetics,  see  '•  Perfumery" 
Pliotographer,  where  receipts  do  not  exceed  $500,  license 

Exceeding  .$500,  and  under  $1,000 

Exceeduig  $1,000 

Who  regarded  as  such 

In  reference  to  (Decision  No.  23) 

Physicians,  for  each  license 

Who  deemed  to  be 

Who  keep  medicines  for  their  own  prescriptions  to  patients 

Do  not  require  an  additional  license  out  of  the  district 

Pickles  and  preserved  fruits,  ad  valorem  duty 

Picture  frames,  subject  to  tax  as  manufactures  (Decision  No.  55) 


Tax. 

'age 

06 

07 

07 

7.1 
7C 

70 

78 

7,) 
79 

93 

111 

118 

126 

131 

148 

150 

none. 

120 

$0  01 

oo 

01 

80 

0-: 

89 

03 

89 

01 

89 

02 

89 

127 

12/ 

10 


10  00 
15  00 
25  00 


SIO  00 


5  per  ct. 


32 


48 
48 
48 
48 

220 
48 
48 
49 

126 
57 

241 


*A6 


ANALYTICAL    INDEX. 


Pig  iron  i-;  not  r-'garded  as  a  manufacture 

Pills,  same  as  "Anodynes." 

Pimento,  ground,  and  all  imitations,  per  lb 

Pins,  solid  head  or  other,  ad  valorem  duty 

Plaster  or  gypsum  not  regarded  a  manufacture 

Plate  of  gold,  kept  for  use,  per  ounce  troy 

Of  silver,  kept  for  use,  per  ounce  troy 

Not  exceeding  40  ounces 

Belonging  to  religious  societies 

Iron,  see  "Iron." 

How  to  construe  the  phrase  "  kept  for  use"  (Decision  No.  21).  .  . 

Interpreting  Section  77,  in  relation  to  (Decisiou  No.  21) 

Playing  cards,  see  "Cards." 

Plug  tobacco,  see  "  Tobacco  Manufactured.'' 

Policy  of  insurance,  see  "  Insurance." 

Porter,  see  ' '  Ale. ' ' 

Postage,  Assessors  and  Assistant  Assessors  allowed  reasonable  charges 

for,  actually  paid,  relating  to  oflicial  business 

Pot  containing  medicines,  see  "Anodynes." 

Pottery  ware,  not  otherwise  provided  for 

Powders,  medicinal,  same  as  "  Anodynes." 

Power  of  attorney,  for  the  sale  or  transfer  of  any  stock,  bonds,  or 
scrip,  or  for  the  collection  of  any  dividends,  or  interest  there- 
on, stamp  duty. 

Or  proxy  for  voting  at  any  election  for  officers  of  any  incorporated 
company  or  society,  except  cliaritable,  religious,   literary,  and 

cemetery  societies,  stamp  duty 

To  sell  and  convey  real  estate,  or  to  rent  or  lease  the  same,  or  to 
perform  any  or  all  other  acts  not  otherwise  specified,  stamp 

duty 

To  receive  or  collect  rent,  stamp  duty 

For  the  sale  or  transfer  of  any  scrip,  or  certificate  of  profits,  or 
memorandum  showing  an  interest  in  the  profits  or  accumula- 
tions of  any  corporation  or  association,  for  a  sum  exceeding 

*50,  stamp  duty ; 

Purporting  to  be  made  in  any  foreign  country  to  be  used  in  the 

United  States,  same  stamp  duty  as  if  made  in  the  U.  S 

Preparations,  or  medicines,  see  "Anodynes." 

Of  which  coQ"ee  forms  a  part,  or  which  is  a   substitute  for  coffee, 

per  lb 

Preserved  fish,  meat,  and  fruits,  ad  valorem 

Principle,  general,  of  the  excise  law  (Decision  No.  1) 

Printed  books  not  regarded  as  a  manufacture 

Printers'  ink  not  regarded  as  a  manufacture 

Job,  in  relation  to  (Decision  No.  42) 

Probate  of  will,  where  the  estate  and  effects  shall  be  sworn  or  declared 

not  to  exceed  the  value  of  S2,500,  stamp  duty 

To  exceed  $2,500,  and  not  exceeding  S5,000 

To  exceed  So.OOO,  and  not  exceeding  $20,000 

To  exceed  $20,000,  and  not  exceeding  $50,000 

To  exceed  $50,000,  and  not  exceeding  $100,000 

Exceeding  $100,000,  and  not  exceeding  $150,000 

For  every  additional  $50,000,  or  fractional  part  thereof 

Produce,  return  of  the  value  of  the,  to  be  made  by  every  farmer  or 

planter,  without  deduction ....    

Farm,  held  by  producer  December  31 ,  1802,  to  be  appraised  at 

market  value  on  that  day 

Produce  dealers,  in  reference  to  (Decision  No.  33) _ 

Producers  of  articles  in  Section  75,  to  make  returns  and  pay  duties 

under  same  provisions  as  manufacturers. . , 

In  relation  to  (Decision  No.  58; 

Profits,  annual,  of  every  person,  same  as  "Income." 
Promissory  notes,  see  "  Notes." 

Property  under  distraint  not  divisible,  all  to  be  sold.  •.•••; 

Not  sold  for  tax  and  costs,  to  be  purchased  for  United  States. 
Annual  income  from,  see  "  Income." 


Tax.  Pa?fl 

GO 

$0  01 

55 

5  per  ct. 

55 

(iO 

50 

62 

03 

G2 

exempt. 

G2 

exempt. 

110 

3  per  ct. 


225 


25 

86 

10 

86 

1  00 

25 

86 
80 

10 

115 

115 

01 

5  per  ct. 

55 
51 

214 
CO 
GO 

235 

50 

1  00 

2  00 
5  00 

10  00 
20  00 
10  00 

86 

86 
87 
87 

87 
8i 
87 

298 

300 
230 

129 
243 

18 
19 

ANALYTICAL    INDEX. 


347 


Property  liable  to  distraint,  not  divisible,  may  be  sold 

Charged  with  tax,  not  owned,  occupied,  etc  ,  Collector  to  tak 
into  his  custody -. 

Purchased  for  the  United  States,  Collectors  to  be  credited  with. . 

Beneficial  interest  in,  by  will,  deed,  etc 

Proprietary  articles,  sold  without  stamps,  monthly  return  of  (Blank 
Form) 

Unstamped,  concerning  (Decision  No.  97) 

Regulation  under  Section  109,  for  removal  of,  for  exportation. . . 

Proprietary  stamps,  concerning  (Regulation,  January,  18G3) 

Proprietors  of  medicines,  etc.,  under  Schedule  C,  may  have  their  own 
dies  or  designs  for  stamps 

How  stamp  shall  be  alfixed  on  box,  etc 

Penalty  for  default 

Fraudulently  using,  forging,  etc.,  the  stamps  of 

Penalty  for  removing  for  consumption  or  sale  any  article  named 
in  Schedule  C,  without  affixing  stamp 

Penalty  for  removing  stamps  from  any  article  named  in  Schedule 
C,  or  for  usiug  any  stamp  wrapper  with  intent  to  evade  duties. 

Prosecutions,  regulations  relating  to 

Protest  of  note,  bill,  acceptance,  check  or  draft,  stamp  duty 

Marine,  stamp  duty 

Public  exhibitions,  cost  of  license 

One  license  for  each  State 

Publications,  printed,  not  regarded  a  manufacture 

Publishers,  in  relation  to  (Decision  No.  41) 


R. 


Piailroad  iron,  per  ton 

Iron,  rerolled,  per  ton 

Cars,  duties  assessed  and  paid  upon  car-wheels,  to  be  deducted 

from  duties  upon 

Chairs,  per  ton 

Chairs,  where  duty  has  been  paid  upon  the  iron,  additional  duty 

of,  par  ton 

Company,  using  steam,  on  gross  amount  of  all  receipts  for  trans- 

p  rlation  of  passengers 

Company,  using  other  power  than  steam 

Company,  upon  interest  on  bonds  of,  dividends,  etc 

Company,  the  tax  to  be  deducted  from  payments  to  stockholders. 
Companv,  return  by,  of  interest  paid  on  bonds,  etc.  (Blank  Form 

No.  2)" 

Company,  monthly  returns  of  (Blank  Form  No.  4) 

Company,  the  returns  of  their  receipts  (Decision  No.  26) 

Companies,  concerning  (Decision  No.  66) 

Companies,  concerning  coupons  of  bonds  issued  by  or  in  aid  of  a 

company  (Decision  No.  bO) " 

Concerning  companies  owning  or  possessing  any  (Decision  No.  98) 

deal  estate,  seizure  and  sale  of,  for  taxes 

May  be  purchased  for  the  United  States,  re-sale,  etc 

Deed  to  be  made,  its  contents,  etc 

Owner  of,  may  tender,  before  sale,  amount  of  tax  and  charges  . . . 

Rights  of  third  persons  not  to  be  affected .    

Collectors  may  seize  and  sell,  in  other  districts 

Owner  of,  may  redeem  in  the  year  after  record 

Collector  to  keep  record  of  sales  of 

Of  the  collector  and  his  sureties 

Receipt  warehouse,  stamp  duty 

For  money,  and  all  except  warehouse 

Rectifiers  of  spirituous  liquors,  not  exceeding  500  barrels,  containing 

not  more  than  40  gallons  to  each  barrel,  for  each  license 

For  each  additional  500  barrels,  or  any  fractional  part  thereof  . . . 

Monthly  return  of  (Blank  Form) 

In  regard  to  license  (Decision  No.  15) 

Bed  oil,  produced  in  the  manufacture  of  candles 


Pace 

i8 


$0  25 
25 
lO 


2  00 

50 

3  per  ct 
l,\pcrct 
5  per  ct 


25 
exempt. 


25  00 
25  00 


exempt 


348 


ANALYTICAL    INDEX. 


Renewal  of  insurance,  premium  or  assessment  not  exceeding  ten  dol- 
lars, stamp  duty 

Rents,  annual  income  from  ;  see  "Income." 

Of  residences  to  be  deducted  from  income 

Report  of  Assessor  to  the  Commissioner  in  cases  of  parties  aggrieved 

by  levy  and  distraint  of  the  Collector 

Retail  dealers,  for  each  license  (Amended) 

Who  regarded  as  such 

Not  reciuired  to  take  out  license  as  confectioners 

Do  not  require  license  as  tobacconists 

Nor  as  apothecaries 

Where  annual  gross  receipts  or  sales  shall  not  exceed  $1,000,  not 

required  to  take  out  license 

Retail  dealers — persons  whose  business  or  occupation  it  is  to  sell  or  offer 
for  sale  any  goods,  wares,  or  merchandise  of  foreign  or  domestic 
production,  not  including  vvines,  spirituous  or  malt  liquors,  but 
not  excluding  drugs,  medicines,  cigars,  snuff  or  tobacco,  and 
whose  annual  sales  exceed  $1,000,  and  do  not  exceed  $25,000, 

for  license 

Who  regarded  as  such 

Retail  dealers  in  liquors,  for  each  license  (Amended) 

Who  regarded  as  such  (Amended) 

Not  authorized  to  be  drank  on  the  premises 

For  each  license 

Every  person  other  than  a  distiller  or  brewer  who  shall  sell  or 
offer  for  sale  any  distilled  spirits,  fermented  liquors,  or  wines 
of  any  description,  in  quantities  of  three  gallons  or  less,  and 
whose  annual  sales  do  not  exceed  §25,000,  shall  be  regarded  as, 

under  this  act 

Not  authorized  to  sell  any  spirituous  liquors,   wines,  or  malt 

liquors  to  be  dranlc  on  the  premises 

Return  by  Deputy  Collector  to  warrants,  form  of 

Return,  refusal  to  verify  (Series  I.,  No.  5) 

Returns  of  manufacturers  (Series  I.,  No.  6) 

Revenue  agents,  three  to  be  appointed 

Duties,  compensation,  etc 

Revenue  stamps,  in  regard  to  (Regulation,  .Jan.  12,  1863) 

Reviews,  not  regarded  as  a  manufacture 

Reviews  ;  see  "Advertisements." 

Rivets,  exceeding  one  fourth  of  an  inch  in  diameter,  per  ton 

Where  duty  actually  paid  upon  the  iron,  per  ton 

Rock  oil,  refined,  per  gallon 

Rolled  brass,  in  rods  or  sheets,  ad  valorem  duty 

Roman  cement  not  regarded  as  a  manufacture 

s. 

Sails,  ad  valorem  duty 

The  sewing  of,  when  exempt 

In  reference  to  (Decision  No.  38) 

Sail  boats  hereafter  built 

Salaries,  annual  income  from  ;  see  "Income." 

Concerning  tax  on,  instructions  to  paymasters,  etc 

Saleratus,  per  lb 

Sales,  auction,  of,  etc.,  on  gross  amount  of. 

Of  stock,  bonds,  etc 

Auctioneer,  to  make  returns  monthly,  and  pay  duties 

Penalty  for  default  thereof 

By  j  udicial  or  executive  officers 

Public,  by  executors  or  administrators 

Of  perishable  articles  (Series  I.,  No.  5) 

Salt,  per  100  lbs 

Salv(!S,  Schedule  C,  same  as  "  Anodynes." 

Savings  institutions,  on  all  dividends,  and  on  all  sums  added  to  surplus 
or  contingent  funds 

To  deduct  tax  from  all  iiaymcnts  of  dividends 


Tax.     Page 


£0  10 


10  00 

20  00 


20  00 


108 
203 

147 

147 

123 

124 

281 

tJO 

2  CO 

IC'J 

H) 

lOV) 

10 

55 

1  per  ct. 

109 

GO 

3  per  ct. 

109 

lOJ 

234 

2  per  ct. 

loy 

,005 

270 
55 

To  of  ^• 

60 

60 

60 

exempt. 

61 

exempt. 

61 

155 

04 

57 

66 

Qii 

108 


ANALYTICAL   INDEX. 


349 


Savings  institutions  to  make  returns  and  pay  duties 

Penalty  for  any  default 

Schooners  hereafter  built,  ad  valorem  duty 

Screws,  commonly  called  wood  screws,  per  lb 

Sealci,  every  Collector  to  provide  himself  with  an  official 

licenses  to  be  given  under 

Seals,  stamps,  and  dies,  in  relation  to  (Decision  No.  51) 

Hegars  ;  see  "Cigars." 

Series  I.,  No.  4,  Instructions  and  Schedule 

Series  I.,  No.  5,  do.  do.  

Shades,  same  as  "Awnings." 

Shares,  in  relation  to  the  transfer  of,  by  stockholders  (Decision  No.  63) 

Sheathing  metal,  yellow,  in  rods  or  metal 

Shell-fish,  in  cans  or  air-tight  packages,  ad  valorem 

Sheep,  slaughtered  for  sale,  per  head  (Amended) 

By  any  person  for  own  consumption 

Duty  reduced  to,  per  head 

For  one's  own  consumption,  not  exceeding  six 

Sheepskins,  curried,  manufactured,  or  finished 

Sheet-iron,  see  "Iron." 

Shingles  not  regarded  as  a  manufacture 

Shooks,  in  regard  to  (Decision  No.  60) 

Silk  parasols  and  umbrellas,  ad  valorem 

Manufactures  of,  not  otherwise  provided  for 

Silver,  manufactures  of,  not  otherwise  provided  for 

Plate  of,  kept  for  use,  per  ounce  troy,  duty 

Spoons  or  plate,  not  exceeding  40  ounces,  of  one  person 

Tax  upon,  to  be  levied,  collected,  and  paid  annually 

Plate  belonging  to  religious  societies 

Interpreting  Section  77,  in  relation  to  (Decision  No.  21) 

Kept  for  sale,  also  souvenirs  or  keepsakes 

\Yhich  is  properly  taxable -. 

Owners  of,  allowed  to  have  weighed,  and  make  report 

Bullion,  rolled  or  prepared  for  platers'  use 

Skins,  calf,  tanned,  each 

American  patent,  ad  valorem 

Goat,  curried,  manufactured,  or  finished,  ad  valorem 

Kid,  morocco,  curried,  manufactured,  or  finished,  ad  valorem  . . . 

Sheep,  curried,  manufactured,  i;r  finished,  ad  valorem 

Deer,  drer^sed  or  smoked,  per  lb 

Hog,  tanned  and  dressed,  ad  valorem 

Horse,  tanned  and  dressed,  ad  valorem 

Slates  not  regarded  a  manufacture 

Concerning  manufactures  of  (Decision  No.  5G ) 

Slaughtered  cattle,  hogs,  and  sheep,  duties  on  (Amended) 

Persons  required  to  make  returns  upon,  at  the  end  of  each  month, 
under  oath 

Duties  upon,  payable  at  time  of  rendering  such  lists 

In  default  of  return  or  payment,  how  assessed,  etc 

For  fraud  or  eva.sion,  penalty  $10  per  head 

Section  78  amended,  duty  how  reduced 

Monthly  return  of  (Blank  Form  No.  8) 

Form  of  demand  for  duty 

Slaughter-houses,  in  regard  to,  and  liability  of  owners  thereof  (De- 
cision No.  74) ^ 

Sloops  hereafter  built 

Smoking  tobacco,  see  "Tobacco." 

Snuff,  manufactured  of  tobacco,  gi-ound  dry  or  damp,  of  all  descrip- 
tions, per  lb 

Manufactured  of  tobacco  or  stems,  or  of  any  substitute,  ground 
dry  or  damp,  of  all  descriptions,  per  lb 

In  relation  to  cigars,  tobacco,  etc.   (Decision  No.  76) 

Soiip,  Castile,  valued  not  above  o.^  cents  per  lb.,  per  lb 

Valued  above  3 J  cents  per  lb".,  per  lb 

Cream,  per  lb 

Ei'asive,  valued  not  above  3^  cents  per  lb.,  per  lb 


Tax. 

Pafre 

07 

67 

2  per  ct. 

110 

^0  on 

56 

140 

138 

23U 

1  per  ct 

5  per  ct 

05 

exempt. 

03 

exempt. 

4  per  ct 


5  per  ct 
3  per  ct. 
exempt. 
03 
exempt. 

exempt. 

exempt. 


exempt. 

06 
5  per  ct. 
4  per  ct. 
4  per  ct. 
4  per  ct. 

02 
4  per  ct. 
4  per  ct. 


2  per  ct. 


20 

109 

2-)4 

,001 

57 

,00') 

57 

02 

57 

,001 

57 

60 
244 
56 
59 
69 
62 
62 
110 
110 
225 
225 


128 
uH 
58 
58 
58 
58 
58 
58 
58 
60 

242 
62 

62 
63 
254 
63 
110 
164 
181 

■2f>'2 
110 


350 


ANALYTICAL   INDEX. 


Soap,  erasive,  valued  above  3 J-  cents  per  lb.,  per  lb 

Palm-oil,  valued  not  above  3^  cents  per  lb.,  per  lb 

Palm-oil,  valued  above  8^  cents  per  lb.,  per  lb 

Fancy,  scented,  honey,  toilet,  and  shaving,  of  all  descriptions, 
per  lb 

Ti-ansparent,  per  lb 

Of  all  other  descriptions,  white  or  colored,  except  soft  soap  and 
soap  otherwise  provided  for,  valued  not  above  3 J  cents  per  lb., 
per  lb 

Valued  above  3^  cents  per  lb.,  per  lb 

Soap-makers,  for  each  license 

Who  regarded  as  such 

Soda,  bi- carbonate  of  (and  saleratus),  per  lb 

Sole  leather,  see  "Leather." 

Spikes,  per  ton 

Spindles  made  exclusively  for  instruments,  articles,  or  machinery  on 

which  duties  have  been  paid 

Spirits,  distilled,  see  "Distilled  Spirits." 

Spirits,  distilled,  per  gallon , 

Split  peas  not  regarded  a  manufacture 

Spoki 


Stallions  and  jacks,  owners  of,  for  license 

Who  require  license  for 

AccoTuits,  etc.,  for  use  of,  without  license,  invalid 

Stamp  duties  to  be  levied  on  and  after  Oct.  1,  1862 

Penalty  for  not  using 

To  denote  the  duty  on  any  particular  instrument,  and  bearing 

the  name  of  such  instrument  on  its  face,  shall  not  be  used  for 

another  duty  of  same  amoimt  (Amended) 

No  vellum,  parchment,  or  paper,  bearing  stamp  of  a  particular 

instrument,  shall  be  used  for  another  purpose 

To  forge  or  counterfeit,  utter,  sell,  knowingly  use  with  intent  to 

defraud,  or  fraudulently  cut,  tear,  or  get  off,  a  felony 

Persons    affixing,    to    write     thereupon    his    initials    and    the 

date 

For  fraudulent  neglect  to  cancel,  forfeit 

Proprietors  of  proprietary  articles,  under  Schedule  C,  may  have 

separate  dies 

Proprietary,  how  affixed 

Penalty  for  neglect  to  affix  said  stamp 

To  fraudulently  obtain,  use,   forge,  counterfeit,  etc.,  a  misde- 
meanor   

Upon  conviction  thereof,  penalties  and  forfeitures 

Forfeiture  for  making,  issuing,  accepting,  or  paying  any  bill  of 

exchange,  etc.,  without 

The   acceptor  of  foreign  bills,   before  paying  or  accepting,    to 

place  thereon 

Forfeiture  for  paying,  accepting,  etc.,  without 

Commissioner  to  sell,  to  persons  at  his  discretion 

To  purchasers  of,  a  commission  not  excesding 

No  commission  on  any  sum  less  than  $50 

Proprietors,  for  private  dies,  allowed,  on  amounts  not  less  than 

S50,  and  not  exceeding  $500 

On  amounts  over  S500 • 

For  spoiled  or  useless.  Commissioner  may  make  regulations  for 

allowance • 

Stamps,  Commissioner  to  impress,  upon  instruments  not  chargeable 

with  duty 

Telegraph  companies  not  to  receive  messages  without _  . .  _ 

Express  companies  not  to  receive  packages  without  delivering 

stamped  receipts,  or  affixing  thereon  (Amended) 

Not  required  for  Government  boxes,  etc _• 

The  provisions  relating  to  dies,  stamps,  etc. ,  to  extend  to  and  in 

elude  the  articles  in  Schedule  C 

Penalty  for  removing  drugs,  etc.,  for  consumption  or  sale  without 

affixing  thereto 


Tax.  Pase 

$0  005 

57 

,001 

57 

,005 

57 

02 

57 

02 

57 

,001 

57 

,005 

57 

10  00 

47 

47 

,005 

55 

2  00 
exempt. 


exempt. 
10  00 


5  per  ct 


5  per  ct 
lOperct. 


ANALYTICAL   INDEX. 


351 


stamps,  manufactui-er  or  maker  of  articles  named  in  Schedule  C  not  to 

remove  therefrom 

Articles  named  in  Schedule  C  not  to  he  sold  or  removed  without. 

Nor  concealed,  removed,  etc.,  with  intent  to  evade  duty 

Medicines,  etc.,  intended  for  export,  may  be  sold  or  removed 

witliout  duty 

^lontldy  declaration  in  writing,  that  no  articles,  etc.,  have  been 

removed,  etc.,  withoitt,  affixed 

Forfeiture  for  refusal  or  neglect 

Forfeiture  for  false  or  untrue  statement 

Duties,  Schedule  B 

Duties,  Schedule  C,  proprietary  articles 

Duties,  playing  cards 

On  and  after  May  1st,  1863,  lottery  tickets  to  be  stamped 

On  contracts  relating  to  gold  or  silver  coin,  bullion,  loans  of 

money  or  currency,  over  three  days 

On  promissory  notes,  bills  of  exchange,  drafts,  orders 

On  cortilicate  of  any  other  description 

On  foreign  passage  tickets,  costing  thirty  dollars  or  less 

Power  of  attorney,  certificate  of  profits,  etc 

On  any  policy  of  insurance 

On  any  bill  of  sale 

On  any  assignment  of  mortgage,  lease,  or  policy 

On  any  mortgage  or  personal  bond 

No  conveyance  required  to  pay  over  SI  ,000,  duty 

Powers  and  papers  relating  to  bounties,  pay,  pensions,  etc — 

Warrant  of  attorney  accompanying  a  bond  or  note 

Bond  or  note  accompanying  a  mortgage 

Certificate  of  weight  or  measurement  of  animals,  wood,  coal,  or 

other  articles 

Certificate  of  record  of  a  deed  or  other  written  instrument .... 
Eequired  far  transportation  by  express  companies  and  others. 

On  a  contract  or  agreement  for  charter  of  ships,  etc 

Commissioner  may  prescribe  method  of  cancellation 

May  make  such  method  imperative  upon  proprietary  articles  and 

values  over  25  cents  each 

Commissioner  may  furnish  Collectors  without  i^repayment 

Shall  allow  the  highest  rate  of  commissions 

May  require  bond  of  such  Collector,  with  sureties 

Duty  of  Collectors  to  supply  deputies 

Commissioner  may  make  other  regulations  relating  to 

Instruments  unstamped  prior  to  June  1st,  1863,  not  invalid 

ilust  be  stamped  before  admitted  as  evidence 

Monthly  return  of  proprietary   articles   sold  without    stamps, 

blank  form 

Tax  on  express  receipts  (Decision  No.  28) 

See  "Certificate." 

In  relation  to  seals,  stamps,  and  dies  (Decision  No.  51) 

Up3n  certificates  of  stocks  in  corporation  (Decision  No.  70  • 

Upon  instruments,  in  regard  to  (Decision  No.  75) 

Concerning  the  afiixiug  and  cancellation  of  (Decision  No.  76) .... 

In  regard  to  revenue  (Regulation,  Jan.  12,  1863) 

Concerning  proprietary  (llegulation,  Jan.,  1863) 

Acknowledgment  of  deeds,  etc.,  before  justices,  notary,  etc... . . . 

County,  city,  and  town  bonds,  railroad,  and  other  corporation 

bonds  and  scrip,  subject  to  duty 

Each  copy  of  insirument  relied  on  as  evidence  muet  be  stamped. . 

Starch,  made  of  corn  or  of  wheat,  per  lb 

Made  of  potatoes,  per  lb 

Made  of  rice,  or  of  any  other  material,  per  lb 

States  may  tax  for  State  purposes,  business,  etc.,  taxed  by  this  act. . . 
States  and  Territories  where  this  act  can  not  be  executed  at  any  time 

after  it  goes  into  operation,  proceedings  in 

Stationery,   Assessors    and  Assistant  Assessors    allowed    reasonable 

charges  for 

For  postage  actually  paid,  exclusively  relating  to  official  business 


Tax.     Page 

79 
80 
80 

80 

RO 
80 
80 
81 
87 
89 
111 

113 

114 

114 

114 

114 

115 

115 

115 

115 

jll5 

exempt. ;  1 1 6 

exempt.  116 

exempt.  HG 


exempt, 
exempt, 
none. 


239 
250 

252 
253 
281 
282 
exempt.  2'Jl 

293 
294 
SO  ,001 ;,  55 

,001" 

,004 


352 


ANALTTIC.^X    INDEX. 


Stationery,  Collectors  allowed  reasonable  charges  for 

Staves  not  regarded  as  a  manufacture 

Steamers  and  vessels  carrying  passengers  or  travelers  provided  wiih 

food  and  lodging,  for  license 

Steamboats,    or  other  vessel    propelled  by  steam-power,    on    gross 

amount  of  all  receipts  for  tran.sjtortation  of  passengers 

Hereafter  constructed,  not  including  the  engine,  ad  valorem  duty 

In  reference  to  ship  and  boat  building  (Decision  No.  22) 

In  relation  to  returns  by  owners  of  (Decision  No.  73) 

Steam,  vessel  used  as  a  ferry-boat  propelled  by,  or  by  horse-power, 

upon  gross  receipts  for  transportation  of  passengers 

Upon  gross  receipts,  in  lieu  of  former  duties 

Steel,  manufactures  of,  not  otherwise  provided  for 

In  ingots,  bars,  sheets,  or  wire,  not  less  than  ^  inch  in  thickness, 

valued  at  7  cents  per  lb.,  or  less,  per  ton 

Valued  at  above  7  cents,  and  not  above  11  cents  per  lb.,  per  ton. 

Valued  above  11  cents  per  lb 

Stills,  used  in  distilling  spirituous  liquors,  for  license 

Less  than  300  bbls.  per  annum,  for  license 

Of  druggists  and  chemists 

Distillers  of  apples  and  peaches,  less  than  150  bbls.  per  annum. 

for  license 

For  a  greater  quantity,  as  other  distillers 

Stock,  in  relation  to  the  transfer  of  ehares  of  (Decision  No.  63) 

llelati  ve  to  stamps  required  upon  certificates  of  (Decision  No.  70) . . 

Stone,  building,  not  regarded  as  a  manufacture 

Concerning  manulactures  of  (Decision  No.  50) 

Stoves,  per  toil  of  2,000  lbs 

Sugtir,  refined,  whether  loaf,  lump,  granulated,  or  pulverized,  per  lb. 
llefined  or  made  from  molasses,  syrup  of  molasses,  melado,  or 

concentrated  melado,  per  lb.  (Amended) 

On  all  brown.  Muscovado,  or  clarified,  produced  directly  from 
the  sugar-cane,  and  not  from  sorghum  or  imphee,  other  than 

that  produced  by  the  refiner,  per  lb 

Ilefiners,  on  gross  amount  of  sides  of  all  products  of  their  manu- 
facture   

Who  regarded  as  such 

An  act  to  impose  additional  duty  on  sugars  produced  in  the 

United  States 

Concerning  the  tax  on  (Decision  No.  01) 

Relating  to  the  duties  on  (Instructions,  March  3,  1863) 

Relating  to  collection  of  duties  on  (ReguLition,  Sept.  24,  18G2). . . 

Sug.ar  candy,  ma  !e  wholly  or  in  part  of  sugar,  per  lb 

Valued  at  14  cents  per  lb. ,  or  less,  pnr  lb 

E.xceeding  14  cents,  not  exceeding  40  cents  per  lb. 

Exceeding  40  cents  per  lb.,  or  when  sold  otherwise  than  by  the 

pound,  ad  valorem 

In  regard  to  the  tax  on,  and  confectionery  (Decision  No.  89). . . 

Sulphate  of  barytes,  per  100  lbs 

Summons  under  Section  70  (Form  No.  9) 

Surgeons,  for  each  license 

Who  deemed  to  be  sucli 

Do  not  recpiire  an  additional  licen^AS  to  practice  beyond  the  limits 
of  the  district 


Tailors  making  clothing,  etc.,  to  order,  as  custom  work,  and  not  for 

sale  generally,  to  amount  of  $1,000 

For  any  excess  beyond  $1,000,  ad  valorem  duty  

Liability   of,    and   other    manufacturers    of   clothing    (Deci.sion 

No.  87) 

Tallow  chandlers,  for  each  license 

Who  regarded  as  such .' 

Tanning  of  leather,  concerning  (Decision  No.  2) 

And  making  shoes,  in  reference  to  (Decision  No.  3) 


Tax.     Pasro 

1:7 

m 

CO 


3  per  ct 

2  per  ct, 


1 1  i^er  ct. 
l^I^erct. 
3  per  ct. 

4  00 

8  00 

10  to 

50  00 

25  00 

ex'jurpt. 


12  50 


1  50 
,002 

,002 

01 
1 5  per  ct. 


01 

02 
03 

5  per  ct. 

10 

10  00 


exempt. 
1  per  ct. 


10  00 


45 


AJ^ALYTICAL    INDEX. 


353 


Tar,  coal,  produced  in  the  manufacture  of  gas 

Taverns,  same  as  ' '  Hotels. ' ' 

Taxes  on  annual  lists,  Collectors  to  advertise  when  and  where  pay- 
able  

For  neglect  to  pay,  ten  per  centum  added  thereto 

On  other  lists,  and  not  otherwise  provided  for 

If  not  paid  within  ten  days  after  demand,  Collector  to  collect  by 

distraint  and  sale 

On  property  not  o%vned,  occupied,  etc 

Wrongfully  levied  or  collected,  how  refunded 

A  lien  upon  property  of  deceased  persons 

Notices  to  those  who  neglect  to  pay,  how  served 

Improperly  paid,  concerning  claims  for  (Decision  No.  54) 

Improperly  assessed  or  collected,  concerning   (Decision  No.  90, 

revised) 

Telegraphic  dispatch,  when  the  charge  for  first  ten  words  does  not  ex- 
ceed 20  cents,  stamp  duty 

When  charge  for  first  ten  words  exceeds  20  cents,  stamp  duty. . . 
Company  or  employee  not  to  receive  any  dispatch  without  stamp 

Message  in  reference  to  (Decision  No.  44) 

Tents,  same  as  "  Awnings." 

Theaters,  for  each  license 

What  regarded  as  such 

Eelative  to  license  for  buildings  used  as  (Decision  No.  52) 

Thread,  exclusively  for  knitted  fabrics,  or  for  weaving  or  spooling, 

duties  to  be  assessed  on  articles  finished  and  prepared 

Party  finishing  or  preparing,  considered  the  manufacturer 

When  the  spinning  and  weaving  are  carried  on  separately,  not  re- 
garded as  manufactures 

And  yarns,  in  regard  to  (Decision  No.  53) 

Ticket,  passage,  by  any  vessel  from  any  port  in  the  United  States  to  a 

foreign  port,  if  less  than  $30,  stamp  duty  (Amended) 

Exceeding  $30,  stamp  duty  (Amended) 

Costing  S30,  or  less,  stamp  duty 

Lottery,  see  "Lottery." 

Of  insurance  against  injury  to  travelers 

Timber  not  regarded  as  a  manufacture 

Time-pieces,  ad  valorem  duty 

Tin,  manufactures  of,  not  other^^'ise  provided  for 

Tinctures,  see  Schedule  C,  p.  87. 

Tobacconists,  for  each  license 

Who  regarded  as  such 

Wholesale  and  retail  dealers,  licensed  keepers  of  hotels,  inns 

taverns,  do  not  require  license  as 

Whose  amiual  gi-oss  receipts  or  sales  do  not  exceed  $1,000  . . . 
Tobacco,   manufactured,   returns  to  be  made    monthly  on  annual 

product  

Cavendish,  fine  cut,  plug,  and  twist,  valued  at  more  than  30  cents 
per  lb.,  not  including  snuff,  cigars,  and  smoking  tobacco,  per  lb 

Not  exceeding  30  cents  per  lb.,  per  lb.  (Amended) 

Smokmg,  prepared  with  stems  in,  per  lb 

Made  exclusively  of  stems,  per  llj.  (Amended) 

Smoking,  prepared  with  all  the  stems  in,  or  made  exclusively  of 

stems,  per  lb 

Manufactured  of  all  kinds,  not  including  snuff,  cigars,  or  smok 
ing  tobacco,  prepared  with  all  the  stems,  or  made  exclusively 

of  stems,  per  lb 

Inspectoi-s  of,  designated  by  Collectors 

To  be  inspected  and  weighed  before  used  or  removed  for  con 

sumption  or  sale 

Permit  to  remove,  after  inspection 

Application  for  permit  to  remove  (Blank  Form) 

Oatli  of  Inspector  to  weiglit  of  (Blaids.  Form) , 

Bond  to  export  (Blank  Form) 

Permit  to  remove,  for  exportation 

Oath  of  Inspector  to  perform  his  duties  faithfully 

23 


Tax,  Page 
exempt.  54 


$0  01 
03 


100  00 


50 

1  00 

50 


3  per  ct 
3  per  ct 

10  00 


exempt. 


261 

84 
84 
78 


46 
46 
240 

50 
50 

58 
240 


113 
129 

129 
130 
185 

185 
186 
186 
187 


364 


ANALYTICAL   INDEX. 


Tobacco,  in  relation  to  the  tax  on  (Decision  No.  62) 

In  relation  to  cigars,  snutf,  etc.  (Decision  No.  76) 

In  relation  to  the  removal  of,  under  bond,  for  export  (Decision 

No.  95) 

Trust  companies,  on  all  dividends 

To  deduct  tax  from  all  payments 

Turnpike  companies,  on  interest  upon  bonds  of,  dividends,  etc. . . . 

May  deduct  tax  from  all  payments 

Return  within  30  days,  and  as  often  as  every  six  months,  to  the 
Commissioner,  under  oath 

Concerning  (Decision  No.  84) 

Quarterly  return  by,  of  interest,  etc.  (Blank  Form  No.  36) 

u. 

Umbrellas   of   cotton,   silk,   or  other    material,   ad  valorem    duty 

(Amended) 

On  and  after  March  3,  1863,  ad  valorem  duty 

Stretchers  not  regarded  as  a  manufacture 

United  States  s(;curities,  on  income  from  interest  upon,  tax  not  ex- 
ceeding   

Unstamped  instruments  executed  previous  to  Jan.  1,  1863 

Prior  to  June  1,  1863,  not  invalid 

V. 

Varnish  made  wholly  or  in  part  of  gum  copal,  or  other  gums  or  sub- 
stances, ad  valorem 

Vegetable  oils  not  exempted  nor  provided  for  elsewhere,  per  gallon . . 
Venders  of  books,  etc.,  must  take  out  licenses  as  peddlers  (Decision 

No.  78) 

Vessels  carrying  passengers,  provided  with  food  or  lodging,  for  license 

Pleasure  or  racing,  valued  under  $600 

Tax  to  be  levied,  collected,  and  paid  annually 

Interpreting  Section  77,  in  relation  to  (Decision  No.  21) 

Hereafter  built,  made,  or  constructed,  ad  valorem 

In  reference  to  where  the  license  shall  be  taken  out  (Decision 

No.  24) 

Vintners,  who  sell  wine  of  their  own  growth  at  place  where  same  is 

made 

Violators  of  the  Excise  Law,  and  delinquents,  concerning  proceedings 
against  (Decision  No.  99) = 

w. 

"Warehouse,  fii'e-proof,  to  be  declai'ed  bonded 

Hired  for  storage  of  beer,  lager  beer,  or  ale 

Need  not  be  contiguous  to  distillery 

Bonded,  Class  Two 

Bonded,  in  reference  to  (Decision  No.  19) 

Warehouse  entiy,  at  custom-houses,  not  exceeding  $100  in  value, 
stamp  duty 

Exceeding  SlOO  and  not  exceeding  $500 

Exceeding  $5(X)  in  value 

Warehouse  receipt  for  storage,  stamp  duty 

Warrant  of  Collector  to  Deputy  Collector  to  distrain  for  neglect  or  re- 
fusal to  pay  duties  upon  manufactured  articles,  under  Section  19, 
p.  17  (Legal  Form  No.  1 ) 

Upon  slaughtered  animals  (Legal  Form  No.  2) 

For  tax  and  10  per  cent,  additional  in  annual  list  (Legal  Form 
No.  2^) 

For  license  not  in  annual  list  (Legal  Form  No.  3^) 

For  distillers  and  brewers  (Section  55)  (Legal  Form  No.  3) 

For  railroads,  steam  and  feriy  boats  (Legal  Form  No.  4) ._ 

For  seizure  for  taxes  under  Section  70  (Legal  Form  No.  4^) . . . .  .' 

May  be  used  under  Sections  4iJ,  80,  88  (Ljgal  Form  No.  5) 


per  ct 
per  ct 


Page 

245 
254 

266 
66 
66 

117 

117 

117 
258 
176 


5  per 
3  per 


IJ  per  ct. 


5  per  ct. 
$0  02 


25  00 
5  00 


2  per  ct 
exempt. 


25 

50 

1  00 

25 


58 
54 

255 
4-5 
62 
110 
225 
110 

227 

49 

269 


194 
195 

196 
198 
197 
199 
200 
201 


ANALYTICAL   INDEX. 


353 


jV\''arrant,  seizure  undtT  Section  70,  for  violation  of  Section  68  (Legal 

Form  No.  5^) 

"Water  craft  hereafter  built,  ad  valorem  duty 

^\■halc  oU 

AVhite  lead,  per  100  lbs 

■\Vliolesale  dealers,  for  each  license  (Amended) 

Who  deemed  to  be  such  (Amended) 

May  sell  as  retailers 

Do  not  require  tobacconist's  license 

Not  required  to  take  out  confectioner's  license 

Do  not  require  license  as  apothecaries 

Sales  not  exceeding  if  50,000,  for  each  license 

Not  exceeding  $100,000,  do.        do 

Not  exceeding  §250,000,  do.        do 

Not  exceeding  $500,000,  do.         do 

Not  exceeding  $1,000,000,       do.         do 

Not  exceeding  §2,000,000,       do.         do 

For  every  million  in  excess  of  $2,000,000 

Who  regarded  as  such 

Tax  for  licenses  shall  not  be  for  less  amount  than  sales  for  previous 
year,  unless,  etc 

Not  allowed  to  act  as  commercial  brokers 

License  understated  may  be  again  assessed 

Are  those  who  sell  by  the  original  package  to  those  who  sell 

again  (Decision  No.  11) 

Wholesale  dealers  in  liquors,  for  each  license  (Amended) 

Who  regarded  as  such  (Amended) 

Distillers  and  brewers  excepted 

Shall  pay  for  each  license  the  amount  required  for  wholesale 
dealers,  act  March  3,  1863 

Who  required  to  take  out  this  license 

Distillers  and  brewers  excepted 

Willow,  manufactures  of,  ad  valorem  duty 

■\Vine  made  of  grapes,  per  gallon 

Withdrawal  entry,  from  bonded  warehouse,  stamp  duty 

Wood,  manufactures  of,  not  otherwise  provided  for 

Wood  screws,  per  lb 

Wool,  manufactures  of,  not  otherwise  provided  for 

Y\'orsted,  manufactures  of,  not  otherwise  provided  for 

Writ  (legal  documents)  or  other  original  process  in  any  court  of 
record 

Issued  by  justice  of  the  peace,  or  in  United  States  courts 

Eeturned  without  service,  upon  alias,  if  issued,  stamp  duty 

Y. 

Yachts,  pleasure  or  racing  vessels,  under  $600 

Valued  above  §600,  and  not  exceeding  §1 ,000 

For  each  additional  $1,000  in  value 

Taxes  upon,  to  be  levied  and  paid  annually 

Interpreting  Section  77,  in  relation  to  (Decision  No.  21) 

Yarns,  see  ' '  Threads. ' ' 

Yellow  sheathing  metal,  in  rods  or  sheets,  ad  valorem  duty 

z. 

Zmc.  oxide  of,  per  100  lbs 

Being  mixed  with  linseed  oU,  duty  paid,  not  subject  to  addi- 
tional duty 

Manufactures  of,  not  otherwise  provided  for 


Ta.x.  ] 

Page 

202 

2  per  ct. 

110 

exempt. 

54 

§0  25 

56 

50  00 

43 

43 

43 

46 

46 

48 

25  00 

107 

50  00 

107 

100  00 

107 

200  00 

107 

300  00 

107 

500  00 

107 

250  00 

107 

107 

107 

107 

107 

220 

100  00 

42 

43 

43 

107 

108 

108 

3  per  ct. 

59 

05 

58 

50 

84 

3  per  ct. 

59 

,015 

56 

3  per  ct. 

59 

3  per  ct. 

59 

50 

87 

exempt. 

87 

50 

294 

5  00 

62 

10  00 

62 

10  00 

62 

110 

225 

1  per  ct. 


3  per  ct. 


109 


14  DAY  USE 

RETURN  TO  DESK  FROM  WHICH  BORROWED 

LOAN  DEPT. 

This  book  is  due  on  the  last  date  stamped  below,  or 

on  the  date  to  which  renewed. 

Renewed  books  are  subject  to  immediate  recall. 

^f.A"i^^ 

— -w*^    ^U 

^^^^^'^<~RPM 

^^1-^7  m. 

^^  ^^y  2  2  79a 

I 

^Jife^^sToUVB^^                           Vn^^^^rni. 

J 


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